State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3871 – Accrued Interest/Premium on Issuance of Bonds
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Inactivated and Reassigned

This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date:
Issue Date:
Revised Date:

Description

Due Date

Collecting Agencies

Deposit Funds

Notes

Used to record accrued interest/premium received at issuance of bonds. This accrued interest/premium will be netted with the bond proceeds for annual financial reporting purposes. Inactivated by Financial Reporting effective 8-31-09. Premium on Issuance of Bond now under revenue code 3882 Premium/Discount on Bonds Issues. For Accrued Interest on Issuance of Bonds, use expenditure code 7801 Interest on Governmental and Fiduciary Long Term Debt.

USAS Values

Appropriation Year
USAS Title
Receipt Category
Receipt Type
Object Group
USAS Status
Rev/Exp Category



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