Issue Date: 2009-09-01
Revised Date:

Legal Cites

Object Type

Cash — Other Revenue

Origin Date

2009

Description

To record premium/discount at issuance of bonds. The premium/discount will be recognized as an additional other source (premium) or other use (discount) of governmental funds from the issuance of bonds payable.

Due Date

At time of issuance

Collecting Agencies

Deposit Funds

Note

USAS Values

Appropriation Year 24
USAS Title PREMIUM/DISCOUNT ON BOND ISSUE
Receipt Category 14 – Other
Receipt Type 97 – Bond and Note Proceeds
Object Group 02 – Bond Proceeds
USAS Status A
Rev/Exp Category 23 – BOND AND NOTE PROCEEDS