Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Other Revenue |
| Origin Date: 2009 |
| Issue Date: 2009-09-01 |
| Revised Date: |
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.
At time of issuance
The administering state agency
The appropriate fund or account
| 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 |