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
[2] Debt and Debt Service Related
05210 COPS Debt Service Contribution
Debt service contribution from Budgeted Operations, Service Department and Auxiliary Service funds for payments due on Certificates of Participation. For use with Retirement of Debt funds only (see account code
28830 Contributions to COPS - Debt Service).
