Section 02.05: Account Codes -- Investment (05100-05999)
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.
 Investment/Debt/Debt Service
 Debt and Debt Service Related
05203 Bond Premium
The portion of the proceeds above par value when a bond is sold. The portion above par may be expressed as a rate or a dollar amount.