Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.)
OREGON STATE UNIVERSITY
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Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017
Expenditures for principal retirement of bonds. (FOR CONTROLLER'S DIVISION USE ONLY.)
Debt service payments on Certificates of Participation (COPs) principal. (FOR CONTROLLER'S DIVISION USE ONLY.)
Expenditures for payment of principal amounts on repayment of Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.
Expenditures for payment of principal amounts on repayment of internal bank loans.
Actual loss on an investment that is recoded when the investment is sold. Equals the difference between the current Fair Market Value and the actual sale price.
Expenditures for interest charges not otherwise classified (i.e. Treasury cash accounts).
Expenditures for interest charges on bond debt service. (FOR CONTROLLER'S DIVISION USE ONLY.)
Expenditures for interest charges on Certificates of Participation (COPs). (FOR CONTROLLER'S DIVISION USE ONLY.)
Expenditures for interest charges on Oregon Department of Energy (ODE) Small Energy Loan Program (SELP) loans.
Interest Exp - Internal Bank Loans
Payments to the Internal Revenue Service for interest earned in excess of allowable interest earnings on individual bond series or on certificate of participation (COPs) issues. (FOR CONTROLLER'S DIVISION USE ONLY.)
Payments to the Internal Revenue Service as forfeitures for failure to expend bond or certificate of participation proceeds within the time period specified for each issue. (FOR CONTROLLER'S DIVISION USE ONLY.)
Interest expenses distributed to OSU from the Public University Fund (PUF) when individual funds' average balance for the quarter is negative. This account code should only be used by the University Shared Services Enterprise (USSE) Office.
The portion of an investment premium that is periodically applied (credited) to the investment in order for the investment to be reduced to face value at maturity.
The difference below/above par value when Certificates of Participation (COPS) are sold. (FOR CONTROLLER'S DIVISION USE ONLY.)
Use with Budgeted Operations, Service Department and Auxiliary Enterprise funds to record debt service contributions. (FOR CONTROLLER'S DIVISION USE ONLY.)
Use with Auxiliary Enterprise funds to record Sinking Fund contributions (see account code 05215 - Sinking Fund Contributions). (FOR CONTROLLER'S DIVISION USE ONLY.)
To record investment administrative expense charged by a manager of specific investments in the endowment funds. This account code does not include general administrative fees associated with all investments, such as management consulting or legal fees originating from the State Treasurer's Office. For financial reporting purposes, investment admnistrative fees are reported as a reduction of investment income.