Notes Payable - Non-Debt |
Liability |
2100 |
Use: Limited to the Division of Financial Affairs. |
Bonds Payable |
Liability |
2110 |
To record liability related to External Bond Debt - Financial Statements Bonds and Notes Payable Use: External Bond Debt Only |
Liabilities - External-Other Debt |
Liability |
2130 |
To record liability related to other miscellaneous debt on the Bonds and Notes Payable Financial Statements Use: Bonds and Notes Payable Debt Only |
Bond Premium |
Liability |
2140 |
Deferment of Bond Premium costs over the life of the debt. The expense is amortized monthly. Used to Record deferment of Bond Premium related to External bond Debt. |
Deferred-Bond Issuance Costs-Contra Liab |
Liability |
2141 |
Deferment of Bond Issuance costs over the life of the debt. The expense is amortized monthly Use: Record deferment of issuance costs paid on External bond Debt. |