MSB GovNFP Unit 008
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| 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
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| The total amount of indebtedness of specified kinds that is allowed by law to be outstanding at any one time | Debt Limit
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| 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
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| Bond issue that matures in its entirety on a given date | Term Bond
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| Bond issue that matures in installments | Serial Bond
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| 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
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| 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
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| 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
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| Used only for debt service activities related to general long term liabilities | Debt Service Fund
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| When a debt is legally satisfied based on certain provisions in the debt instrument, even though the debt is not actually paid | Legal Defeasance
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