Accounts Payable and Accrued Liabilities - Non-Current (COA)

This account group includes long term obligations and claims against the State. This group of accounts is used to record amounts due to private persons, firms, other state agencies, or corporations for goods purchased or services rendered.

221100 Accounts Payable - Non-Current

This account includes long term obligations, representing claims against the State.

Intergovernmental Payables

221320 Federal Agency Payable

221400 Arbitrage Rebate Payable

The liability to the federal government for any excess earnings occurring when a profit is created due to investing funds borrowed at the lower tax- exempt rate of interest in higher yielding, taxable securities. (i.e.. The investment of the proceeds from the sale of tax-exempt securities in a taxable money market instrument that yields a higher rate, resulting in interest revenue in excess of interest costs)

221500 Deferred Death Benefit Payable
221601 Premium Tax Credit Payable-Long Term

Other Payables - Non-Current

This account subgroup is used to record other non-current payables not classified elsewhere.

221910 Other Payables - Non-Current
221915 Annuity and Life Income Payable
221920 Accrued Vacation
221930 Escheats Payable

221990 Obligation For Workers Compensation

223200 Notes Payable - Non-Current

This account represents that portion of long-term debts or obligations due at some future date at least one year or more subsequent to the balance sheet date.

224100 Capital Leases Payable - Non-Current

This account is used to record the principal payments related to a capital lease due at some future date at least one year or more subsequent to the balance sheet date.

227110 Contract Retainage

This account is used to record the amounts retained from contractors' estimates pending final acceptance.