Notes Receivable (COA)

This account group includes unconditional written promises, signed by makers, to pay sums certain in money on demand or at a fixed or determinable future time either to the bearer or to the order of a person designated therein. The note may be held by the reporting governmental unit as designated payee or by endorsement.

115100 Notes/Loans Receivable

Student Loans

115110 NDSL Loans Receivable
115120 Other Student Loans Receivable
115200 Allowance for Uncollectible Notes Receivable
115210 Allowance for Doubtful Accounts - NDSL
115220 Allowance for Doubtful Accounts. - Other Student Loans