433XXX - Investment Income
Revenues derived from financial investments or loans made by the state which includes interest earned for the use of financial resources over a period of time.
The following two definitions are used in determining whether investment earnings and realized/unrealized gains/losses should be recorded as general revenues or program revenues:
Program Revenue – Investment earnings that are legally restricted for use in specific functions or programs.
General Revenue – Investment earnings that are not legally restricted for use in specific functions or programs.
| Account | Title |
|---|---|
| 433110 | Interest/Dividend Income on Investments - Program Revenue |
| 433111 | Interest/Dividend Income on Investments - Nonoperating - Program Revenue Used by proprietary funds to record nonoperating interest/dividend income. |
| 433112 | Interest Income - Bond Proceeds – Program Revenue Used to record interest income on bond proceeds. |
| 433113 | Interest/Dividend Income on Investments - General Revenue |
| 433114 | Interest Income - Bond Proceeds – General Revenue Used to record interest income on bond proceeds. |
| 433120 | STIF Interest Income – Program Revenue Used to record the monthly interest earned on investments in the Short Term Investment Fund. |
| 433121 | STIF Interest Income - Nonoperating - Program Revenue Used by proprietary funds to record nonoperating monthly interest earned on funds invested in the Short Term Investment Fund. |
| 433122 | STIF Interest Income – General Revenue Used to record the monthly interest earned on investments in the Short Term Investment Fund. |
| 433125 | Equity Index Fund Interest Income - Program Revenue Used to record the monthly interest earned on investments in the Equity Index Fund. |
| 433126 | Equity Index Fund Interest Income - Nonoperating Program Revenue Used by proprietary funds to record nonoperating monthly interest earned on funds invested in the Equity Index Fund. |
| 433127 | Equity Index Fund Interest Income - General Revenue Used to record the monthly interest earned on investments in the Equity Index Fund. |
| 433130 | LTIF Interest Income – Program Revenue Used to record the monthly interest earned on investments in the Long Term Investment Fund. |
| 433131 | LTIF Interest Income - Nonoperating - Program Revenue Used by proprietary funds to record nonoperating monthly interest earned on funds invested in the Long Term Investment Fund. |
| 433132 | LTIF Interest Income – General Revenue Used to record the monthly interest earned on investments in the Long Term Investment Fund. |
| 433135 | Bond Index Fund Interest Income-Program Revenue
Used to record the monthly interest earned on investments in the Bond Index Fund. |
| 433136 | Bond Index Fund Interest Income-Nonoperating Program Revenue
Used by proprietary funds to record nonoperating monthly interest earned on funds invested in the Bond Index Fund. |
| 433137 |
Bond Index Fund Interest Income-General Revenue Used to record the monthly interest earned on investments in the Bond Index Fund. |
| 433140 | Equity Fund Interest Income Used to record the interest on investments in the Equity Investment Fund. |
| 433150 | Real Estate Fund Interest Income Used to record the interest earned on the investments made in the Real Estate Investment Fund. |
| 433160 | Venture Capital Fund Interest Income Used to record interest earned on the investments in the Venture Capital Investment Fund. |
| 433180 |
Inflation Protection Investment Fund Interest Income |
| 433190 |
Credit Investment Fund Interest Income |
| 433200 | Interest Earnings on Loans - Program Revenue Used to account for interest earnings that are used within the loan program. |
| 433210 | Construction Period Interest |
| 433300 | Endowment Income |
| 433400 | Securities Lending Income |