| Issue Date: | 2009-09-01 |
|---|---|
| Revised Date: |
Legal Citations
- Government Code sec. 403.011
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
The administering state agency
Deposit Funds
The appropriate fund or account
Note
USAS Values
| Appropriation Year | 25 |
|---|---|
| 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 |