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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Section 02.05: Account Codes -- Investment (05100-05999)

General

It is common for educational institutions to hold investments such as bonds, debentures, notes, preferred stocks, convertible securities, common stocks, warrants, mutual fund shares, real estate, leasebacks, mortgages, patents and copyrights. Investment account codes are used to classify the investment revenues.

[1] Investment/Debt/Debt Service

05131 Gain on Sale of Investment
Proceeds from the sale of an investment which constitute a gain over the carrying value of the particular asset. Includes sale of stock rights. Used by the Controller's Division only.

[2] Debt and Debt Service Related

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