02.05 Investment (05100-05999)
05121 Bond Building Fund Interest Income
Records interest income for the XI-F(1) and XI-G bond building funds at the Oregon State Treasury.
05132 Interest Income Investments
Receipts of true interest income such as interest income on bonds, notes, certificates of deposits, time deposits, mortgages and leasebacks. Use is not limited to Board investments' interest income; it may be used for interest received from any source.
05133 Dividend Income
Receipts from dividends paid on investments. Excludes receipts from sale of stock rights.
05134 Discount Earned
Receipts of discounts earned on bonds, notes and other investments.
05136 Principal of Investment
Funds invested in assets not directly identified with the primary educational activity. These assets occupy an auxiliary relationship to the central educational activity. The basis on which investment revenue is computed.
05138 Endowment Income
Income earned on the pooled investments of the Endowment Fund.
05139 Net Increase (Decrease) in Fair Value of Investment
Net increase or decrease in the fair value of investments held by an institution.
05141 Public University Fund (PUF) Investment Earnings Redistribution
Public University Fund (PUF) investment earnings redistribution.
05150 Royalties Income
Income from patents, copyrights and similar revenue-producing investments.
05151 Royalty Distribution
Redistribution of royalty income received in account code 05150.
05152 Technology Transfer Attorney Reimbursements
Reimbursement income of patent attorney expenses that are negotiated through a Technology Transfer Agreement.
05154 Interest Income Leases
To record interest income earned in the central reporting fund from lease receivable assets that meet GASB 87 criteria and OSU is the lessor. This account is used exclusively by the Financial Accounting and Reporting unit.
05155 Licensing & Tech Transfer Income
Income from technology transfer license revenue.
05201 Bond Proceeds
Proceeds from the sale of XI-F(1) and XI-G bonds.
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.
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).
05250 Interest Income
Revenue from charges on delinquent accounts receivable.
05260 Certificates of Participation (COP) Trustee Reimbursements
Reimbursements received from COP Trustee for COP expenditures.
05263 XI-Q Trustee Reimbursements
XI-Q Trustee Reimbursements
05265 Collaborative Project Trustee Reimbursement
Reimbursements received from external Trustee for collaborative project expenses; distribution of reimbursements to other OUS entities.
