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
05215 Sinking Fund Contributions
Sinking Fund contributions from Auxiliary Enterprise funds. Use with Retirement of Debt sinking funds only. (See account code 28831
- Contributions to Sinking Fund).