NON-CURRENT LIABILITIES - 7634
(Summary Account 2500-2590 and Legacy Level 1 Accounts 4000-4700)
|
Account |
Account Name |
Account Definition |
Legacy |
|
2500 |
Advances and Loans Payable-Noncurrent |
Summary account for noncurrent advances and loans payable. |
4000 |
|
2500000 |
Advances From Other Funds - Noncurrent |
Amount of long-term repayable advances owed to other funds. |
4010 |
|
25002 |
Interfund Loans Payable |
Summary account for interfund loans payable. |
Not used |
|
2500200 |
Interfund Building Certificate Payable |
The noncurrent liability of the Public Buildings Construction Fund to other funds for certificates issued per the State Building Construction Act of 1955. |
4021 |
|
2500210 |
Interfund Building and Construction Loans Payable |
The noncurrent liability for building and construction loans (evidenced by documents other than certificates issued per the State Construction Act of 1955). |
4022 |
|
2500220 |
Interfund Loans Payable |
The noncurrent liability for repayable loans between funds. |
4050 |
|
2520 |
Installment Contracts |
Summary account for installment contract liabilities. |
4200 |
|
2520000 |
Installment Contracts Payable |
Liability for future installment payments on assets purchased under installment purchase contracts. |
4210 |
|
2520500 |
Lease/Purchase Contracts Payable |
Liability for future payments on capital assets rented under a lease-purchase contract. |
4220 |
|
2540 |
Notes Payable |
Summary account for notes payable. |
4300 |
|
2540000 |
Notes Payable-Noncurrent |
Face value of outstanding notes payable. |
4310 |
|
2540100 |
Notes Payable-Premium - Noncurrent |
Noncurrent portion of unamortized premium on notes sold at more than face value. The premium is amortized over the life of the note. |
4320 |
|
2540200 |
Notes Payable-Discount - Noncurrent |
Noncurrent portion of unamortized discount on notes sold at less than face value. The discount is amortized over the life of the note. |
4330 |
|
2550 |
Bonds Payable-Noncurrent |
Summary account for bonds payable. |
4400 |
|
Not used |
Bonds Payable |
4410 |
|
|
Not used |
Bonds Payable – Premium |
Unamortized premium on bonds sold at more than the face value. The premium is amortized over the life of the bond. |
4420 |
|
Not used |
Bonds Payable – Discount |
Unamortized discount on bonds sold at less than the face value. The discount is amortized over the life of the bond |
4430 |
|
2550100 |
General Obligation Bonds Payable-Principal - Noncurrent |
The face value of general obligation bonds which are not due within one year. |
4420 |
|
2550110 |
General Obligation Bonds Payable-Premium - Noncurrent |
Noncurrent portion of unamortized premium on general obligation bonds sold at more than the face value. The premium is amortized over the life of the bond. |
Not used |
|
2550120 |
General Obligation Bonds Payable-Discount - Noncurrent |
Noncurrent portion of unamortized discount on general obligation bonds sold at less than the face value. The discount is amortized over the life of the bond |
Not used |
|
2550200 |
Revenue Bonds Payable-Principal - Noncurrent |
The face value of lease revenue bonds which are not due within one year. |
4430 |
|
2550210 |
Revenue Bonds Payable – Premium – Noncurrent |
Noncurrent portion of unamortized premium on revenue bonds. |
Not used |
|
2550220 |
Revenue Bonds Payable – Discount – Noncurrent |
Noncurrent portion of unamortized discount on revenue bonds. |
Not used |
|
2550300 |
Lease Revenue Bonds Payable-Principal-Noncurrent |
The face value of lease revenue bonds which are not due within one year. |
Not used |
|
2550310 |
Lease Revenue Bonds Payable-Premium-Noncurrent |
Noncurrent portion of unamortized premium on lease revenue bonds. |
Not used |
|
2550320 |
Lease Revenue Bonds Payable- Discount-Noncurrent |
Noncurrent portion of unamortized discount on lease revenue bonds. |
Not used |
|
2590000 |
Other Noncurrent Liabilities |
Noncurrent liabilities not described in any of the defined noncurrent liability accounts. |
4700 |