• Refunds to Grantors - (TCC 760)
• Other Deductions - (TCC 761)
• Plant & Equipment Disposals - (TCC 762)
• Bond Retirement - (TCC 763)
• Loan Principal Cancelled - (TCC 765)
• Teacher Cancellation Reimbursement match-prior 1972 - (TCC 766)
• Loss on Sale of Investments - (TCC 769)
• Grant Reimbursements - Outside agencies - (TCC 770)
• Other Deductions - (TCC 771)
• Issuance of Bonds Payable - (TCC 775)

Refunds to Grantors - (TCC 760) - This TCC should not be used in grant and contract funds (fund range 4000 - 5599). Any unused grant or contract monies advanced to the university, and refunded to the grantor, should be recorded as a revenue reduction (TCC 119, 121, or 123). This TCC can be used in Scholarship funds (5600 - 6699) when refunds are made to a grantor or donor.

Other Deductions - (TCC 761) - Consists of any other disbursements which do not represent expenditures, or revenue reductions, and do not fit any of the other TCCs in the Deduction category. Included in this TCC is the decrease for the fiscal year in the accrued annual leave liability.

Plant & Equipment Disposals - (TCC 762) - Consists of Capital assets deleted from the Plant-Investment in Plant fund subgroup. Used only by the Accounting Office for fund range 7900 - 7901.

Bond Retirement - (TCC 763) - Used by the Accounting Office to record bond principal payments made by a trustee. This TCC would only be used in the Plant-Retirement of Indebtedness fund subgroup (fund range 7400 - 7499).

Loan Principal Cancelled - (TCC 765) - Used to record the reduction of Loan Fund Notes Receivable when the debtor meets the conditions of the loan program to receive cancellation (e.g. teaching, military service, death, disability, etc).

Teacher Cancellation Reimbursement match-prior 1972 - (TCC 766) - Should not be used. Any matching requirements for loan funds can be recorded by using TCC 795.

Loss on Sale of Investments - (TCC 769) - Should be used to record the excess of the book value of an investment over the maturity value at the time of sale. Generally, this is used only for stock investments in the Endowment funds (8000's).

Grant Reimbursements - Outside agencies - (TCC 770) - Should not be used.

Other Deductions - (TCC 771) - Should not be used.