C702
C · Collections and Receivables
To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a gain.
Budgetary Budgetary Entry
Proprietary Proprietary Entry
DebitCredit
101000 Fund Balance With Treasury
162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities
164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act
164400 Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act
164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act
711100 Gains on Disposition of Investments