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Tax Reportable

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

05150 Royalties Income
Income from patents, copyrights and similar revenue-producing investments.

[2] Debt and Debt Service Related

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