Balance Sheet by Long-Term Governmental Account Group
1 2
FUND CODE/S
     
  Long-Term Long-Term
ACCOUNT Assets Liabilties
CODES 8 9
LONG-TERM ASSETS & OTHER DEBITS        
Land & Land Improvements 1 210-219    
Site Improvements 2 220-229    
Building & Building Improvements 3 230-239    
Machinery & Equipment 4 240-249    
Works of Art & Historical treasurers 5 250-259    
Infrastructure 6 260-269    
Construction in Progress 7 270-279    
Amount available  for retirement of governmental Long-term Debt 8 303    
Amount to be provided for retirement of governmental Long-Term Debt 9 304    
TOTAL LONG-TERM  ASSETS & OTHER DEBITS (Sum rows 1 to 9) 10 200-399 (Sum of Account ID 2 & 3)    
         
LONG-TERM LIABILITIES & OTHER CREDITS        
Bonds Payable 12 510-519    
Loans Payable 13 520-529    
Capital Lease & Construction Contract Obligations 14 530-539    
Compensated Absences & Special Termination Benefits 15 550-559    
Arbitrage Rebate Liability 16 560-569    
Other Long-Term Liability 17 590-599    
Investment in Governmental Fixed Assets (before depreciation) 18 610-619    
TOTAL LONG-TERM LIABILITIES & OTHER CREDITS (sum rows 12 to 21) 22 500-699 (Sum of Account ID 5 & 6)