Other Non-Current Assets (COA)

Other Non-Current Assets

This account group consists of assets not available to meet the cost of current operations or to pay current liabilities and not classified elsewhere.

Acct.	Description
129100	Prepaid Items - Non-Current
129200	Deferred Dredging (State Ports Authority Use Only)
129300	Goodwill (Invalid for year end 6/30/2002. Use account 127500 Intangible Assets instead)
129400	Bond Issuance Cost - Non-Current To record deferred charges arising from issuing bonds in proprietary funds.
129500	Investment in Joint Venture
129700	Hedging Deriviatives - Noncurrent A derivative instrument that is associated with a hedgeable item and significantly reduces an identified financial risk by substantially offsetting changes in cash flows or fair values of the hedgeable item. Common types of derivative instruments used by governments include interest rate and commodity swaps, interest rate locks, options (caps, floors, and collars), swaptions, forward contracts, and futures contracts.
129701	Deferred Outflow of Resources - Noncurrent This is the offset for the Hedging derivative liability-noncurrent account 229200.
129900	Other Non-Current Assets (Invalid for year end 6/30/2002. Use a more detailed 12XXXX noncurrent asset account instead.)