ACCOUNT NUMBER 2600 – PROVISION FOR DEFERRED INTERFUND LOANS PAYABLE - 10436.1

(Renumbered from 10435.5 09/2010)

Normal Balance: Debit

Purpose: This account shows the liability amount for repayable loans between funds which are not expected to be repaid within the current or ensuing fiscal year and are, therefore, deferred.

Subsidiaries: File of applicable documents. 

Normal Entries:

Entries to this account will usually be made by special journal entries as circumstances require.