2300-2499 Series: Long-term Liabilities
All liabilities or that portion of which are due more than one year from the date reported on a balance sheet.
| 2325 - Comp Ab - Vacation - Non Cur | |
|---|---|
| The non current portion of vacation payout owed, but not paid. | |
| 2326 - Comp Ab - Sick NonCurrent | |
| The non current portion of sick leave payout owed, but not paid. | |
| 2327 - Early Retirement Pay Long Term | |
| The long-term portion, which is for periods after one year from the report date, of early retirement benefits owed. | |
| 2330 - Net OPEB Oblig LT P&S Fac | |
| The long-term portion, which is for periods after one year from the report date, of other postemployment benefit obligations. | |
| 2331 - Net OPEB Oblig LT Merit | |
| The long term portion, which is for periods after one year from the report date, of merit post employment obligations | |
| 2350 - Bonds Payable | |
| Non current portion of outstanding bond oligations owed by the University. | |
| 2355 - Unamortized Bond Prem/Discount | |
| Premium/Discount associated with sale of bonds payable . This premium/discount is amorized over the life of the bonds. | |
| 2356 - Unamort Ref Gain/Loss Non Curr | |
| Non current portion of accoutning gain or loss resulting from issuance of refunding bonds | |
| 2360 - Notes Payable | |
| Obligations for which the University has received goods or services, but has signed a written statement of obligation in lieu of paying cash. | |
| 2361 - Notes Payable Immic | |
| Note Payable to the University of Iowa from Iowa Medical Mutual Insurance Company. | |
| 2370 - Capital Lease Payable | |
| Contract obligation for which the University has received the rights to use the property of an owner, but has signed a written statement of obligation in lieu of paying cash. | |
| 2380 - Federal Loan Contributions | |
| Federal contribution to loan programs. Refundable to government upon termination of loan programs | |
| 2399 - Other Long Term Liabilities | |
| Other long-term liabilities not defined to another liability account in the range of 2300-2398. | |