State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3882 – Premium/Discount on Bonds Issued
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Legal Citations:
Revenue Type: Cash — Other Revenue
Origin Date: 2009
Issue Date: 2009-09-01
Revised Date:

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


  • The administering state agency



Deposit Funds


  • The appropriate fund or account



Notes




USAS Values


Appropriation Year 26
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



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