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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Section 02.09: Account Codes -- Student Loan Revenues (08800-08999)

General

The following account codes are used to record revenue arising from student loan activity.

[1] Loan Fund Revenues

08801 Interest on Loans
Interest received on amounts loaned to the borrower. Excludes receipts of interest or dividends on capital available for loan purposes.
08802 Earned Interest Cancelled
Earned interest which is cancelled because of teaching service, military service, death, disability and/or bankruptcy.
08803 Late Charge Revenue
Revenue booked at the time late charges are assessed.
08804 Service Charge Revenue
Service charges related to student loans.
08810 Federal Capital Contributions
Federal government sources for student loan fund use.
08811 Repayment to Federal Government
Student loan repayment to the Federal Government.
08812 Loan Cancellation Reimbursements
Loan cancellation reimbursements from the federal government.
08815 Institutional Capital Contributions
Revenue from any source, other than federal contributions and gifts, for student loan fund use. (See 08810 - Federal Capital Contributions)
08816 Repayments to Institutions
Student loan repayment to institution.
08820 State Appropriations Loans
State Appropriations Loans
08825 Capital Contributions - Gifts
Gifts of capital contributions to loan funds.
08899 Other Loan Revenue
Revenue relating to student loans not otherwise classified in this section.
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