Issue Date: 1997-09-01
Revised Date:

Legal Cites

Object Type

Non-Cash — Other Revenue

Origin Date

Description

To record the gain on investments at the time of disposition. Gains may occur as a result of a direct sale of the investment or with an exchange not involving cash. To record as non-cash, non-operating revenue for proprietary GAAP funds.

Due Date

At time of reporting.

Collecting Agencies

Deposit Funds

Note

USAS Values

Appropriation Year 24
USAS Title GAIN ON SALE OF INVEST,NON-CASH/NON-OPER
Receipt Category 00 – Not applicable
Receipt Type 00 – Not applicable
Object Group 18 – Financial Reporting (Non Revenues)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE