ACCOUNT NUMBER 2920, AMOUNT TO BE PROVIDED FOR OTHER LONG-TERM DEBT - 10439

(Revised: 09/1990)

Normal Balance: Debit

Purpose: This account is used to offset the general bonded debt and also certain other large long-term liabilities including installment purchase and capital lease (lease- purchase) contracts.

Subsidiaries: None 

Normal Entries:

Entry Number	Debits	Entry Number	Credits
22.	Installment purchase or capital lease (lease-purchase) contract is executed.	23.	Claims are filed for payments on installment purchase or capital lease (lease-purchase) contracts.

For other uses of this account contact Department of Finance, Fiscal Systems and Consulting Unit.