Chart of Accounts Expenditure Codes
DEBT
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| Account | Description | Does It Allow Data Entry? | STATUS A=Active I=Inactive |
| 69000 | Debt Service | N | A |
| 69100 | Bonds | N | A |
| 69101 | Principal | Y | A |
| 69102 | Interest | Y | A |
| 69103 | Premiums | Y | A |
| 69104 | Trustee Fees | Y | A |
| 69105 | Agent Fees | Y | A |
| 69106 | Bond Issuance Cost Amortization | Y | A |
| 69107 | Debt Refunding Interest Exp | Y | A |
| 69108 | Other Debt Service Exp | Y | A |
| 69110 | Bond Premium Amortization | Y | A |
| 69111 | Bond Discount Amortization | Y | A |
| 69200 | Loans | N | A |
| 69201 | Principal | Y | A |
| 69202 | Interest | Y | A |
| 69203 | Fees | Y | A |
| 69299 | General - Loans | Y | A |
| 69300 | Leases | N | A |
| 69301 | Principal | Y | A |
| 69302 | Interest | Y | A |
| 69400 | Installment Purchase | N | A |
| 69401 | Principal | Y | A |
| 69402 | Interest | Y | A |
| 69500 | Lease Participation Notes | N | A |
| 69501 | Principal | Y | A |
| 69502 | Interest | Y | A |
| 69503 | Issuance Costs | Y | A |
| 69504 | Discount Amortization | Y | A |