| |
| 437212 |
Proceeds of
Refunding Debt
Revenue received from the proceeds of advance refunding bonds. Such
proceeds are deposited in escrow and invested in authorized securities and
used to redeem the underlying bonds at their maturity or call date, to pay
interests on the bonds being refunded, or to pay interest on the advance
refunding bonds. |
|
437213 |
Proceeds - Capital leases |
| 437214 |
Proceeds - Other
Financing
To record debt proceeds from 3rd party
financing agreements. |
|
437215 |
Bond Premium |
| 437216 |
Certificates of
Participation |
|
437217 |
Proceeds - Lease-purchase Revenue Bonds |
| 437218 |
Proceeds - Grant Anticipation Revenue Vehicle Bonds
To record proceeds of GARVEE Bonds issued. |
| 437219 |
Proceeds - Limited Obligation Bonds |
| |
| 437300 |
Indirect
(Overhead) Cost Receipt The indirect
cost receipt account should be used in conjunction with the indirect
cost expenditure account 535640 to prepare noncash revenue and
expenditure entries to track overhead costs for grant accounting. These
accounts carry balances for monthly accounting, but at 6/30, the revenue
balance should be eliminated against the corresponding expenditure
account balance (account 535640) to zero out the accounts for year end
reporting.
The
following two definitions are used in determining whether investment
earnings and realized/unrealized gains/losses should be recorded as
general revenues or program revenues:
Program Revenue: Investment
earnings that are legally restricted for use in specific
functions or programs.
General Revenue: Investment earnings
that are not legally restricted for use in specific functions or
programs.
|
|
437400 |
Realized Gain - Sale of Investments - Program
Revenue
This account is used to record the gain when the net proceeds from the
sale of an investment are greater than the cost of the investment. |
| 437401 |
Realized Gain -
Sale of Investments - General Revenue |
|
437402 |
Realized Gain on sale of investments -
Nonoperating - Program Revenue
For use by proprietary funds only. |
| 437410 |
Unrealized Gain
on Investments - Program Revenue |
|
437411 |
Unrealized Gain on Investments - General
Revenue |
| 437412 |
Unrealized Gain
on investments - Nonoperating - Program Revenue
For use by proprietary funds only. |
|
437420 |
Purchase/Redemption of Units
Net transactions be participants in Local Government Investment Trust Fund
to purchase or redeem shares. |
| 437430 |
Reinvestment of
Distribution
To record the distribution paid to participants and reinvested by the
local government investment trust fund. |
|
437500 |
Retirement of Indebtedness
The increase in the equity of capital assets funded by debt proceeds based
on principal payments. |
| 437600 |
Plant Fund
Addition |
|
437700 |
Extraordinary Gain
To record an extraordinary gain. Losses are recorded in account
535700-Extraordinary loss. Extraordinary items are transactions or
other events that are both unusual in nature and infrequent in occurrence.
(Note: Prior to 7-1-2001, this account was for use only by
proprietary funds. Effective 7-1-2001 with the implementation of the
new reporting model under GASB 34, this account may be used by any fund
type.) |
| 437750 |
Special Items -
Gain
Significant
transactions or other events within the control of management
that are either unusual in nature or infrequent
in occurrence. (GASB 34 Par. 56). Use account 535750 for special items -
losses. |
|
437800 |
Reserves to Bgt Reduction |
