Debt Service (COA)

Debt Principal Payments:

• 535311 Bond Principal Payments
• 535312 Anticipation Notes Principal Payments
• 535313 Capital Lease Principal Payments
• 535314 Other Principal Payments

Debt Interest Payments

• 535321 Bond Interest Payments
• 535322 Anticipation Notes Interest Payments
• 535323 Capital Lease Interest Payments
• 535324 Other Interest Payments
• 535325 Other Interest Payments - Nonoperating
Used by propriety funds only.

Other Debt Service Payments

• 535331 Fiscal Agent and Other Fees
• 535332 Bond Issue Cost
Payments to bond underwriters, legal fees, and other costs associated with bond issuance
• 535332001 Bond Issue Costs-Refunding
Payments to bond underwriters, legal fees, and other costs associated with refunding debt
• 535332002 Bond Issue Costs-Other

• 535333 Payments to Refunding Debt Escrow Agent
  Payments to an escrow agent from advance refunding bond proceeds that are to be placed in irrevocable trust.
• 535335 Retirement of Indebtedness
• 535336 Arbitrage Expense
• 535337 Bond Discount