State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3878 – Bonds Issued to Refund Other Debt

 

Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: 2011
Issue Date: 2011-08-23
Revised Date:

Description


To record bonds issued to refund debt other than existing bond debt.



Due Date


At time of issue.



Collecting Agencies




Deposit Funds




Notes




USAS Values


Appropriation Year 26
USAS Title BOND ISSUED TO REFUND OTHER DEBT
Receipt Category 14 – Other
Receipt Type 97 – Bond and Note Proceeds
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 23 – BOND AND NOTE PROCEEDS



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