| Issue Date: | |
|---|---|
| Revised Date: | 2005-09-01 |
Object Type
Cash — Debt Service
Reference
For Fund Type definitions, please consult your AFR Reporting Requirements or your Financial Reporting Analyst.
Description
To record the payment of interest due on long-term debt using Governmental or Fiduciary Funds.
This code includes payments using Governmental or Fiduciary Funds for:
- Interest paid on state bonds issued under constitutional authority
- Capital lease interest
- Lease purchase interest
Note
This code does NOT include:
- Interest on long-term debt (Operating) using proprietary funds (7814)
- Interest on long-term debt (Non-Operating) using proprietary funds (7815)
- Late payment fees (interest) to the SSA or IRS (7210)
- Interest amounts on judgments against the state (7241)
USAS Values
| Appropriation Year | 25 |
|---|---|
| USAS Title | INTEREST ON GOVTL AND FIDUCIARY L-T DEBT |
| Object Group | 10 – Expenditures |
| USAS Status | A |
| Rev/Exp Category | 11 – PAYMENT OF INTEREST - DEBT SERVICE |