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MSB GovNFP Unit 008

Liabilities that arise from activities of governmental funds and that are not reported as fund liabilities of a proprietary or fiduciary fund General Long-term Liabilities
The total amount of indebtedness of specified kinds that is allowed by law to be outstanding at any one time Debt Limit
The difference between the amount of debt limit calculated as perscribed by law and the net amount of outstanding indebtedness subject to limitation Debt Margin
Bond issue that matures in its entirety on a given date Term Bond
Bond issue that matures in installments Serial Bond
Bond issue where the total principal is repayable in a specified number of equal annual installments over the life of the issue Regular Serial Bond
Bond issue where the first installment is delayed for a period of more than one year after the date of the issue, but thereafter installments fall due on a regular basis Deferred Serial Bond
Bond issue where the amount of annual principal repayments is scheduled to increases each year by approximately the same amount that interest payments decrease Annuity Serial Bond
Used only for debt service activities related to general long term liabilities Debt Service Fund
When a debt is legally satisfied based on certain provisions in the debt instrument, even though the debt is not actually paid Legal Defeasance
Created by: phsonnek