02.42 Notes Payable (B2000-B2999)
B2002 Oregon Department of Energy (ODE) State Energy Loan Program (SELP) Loans Payable
Create account code at all other institutions to standardize accounting for SELP loan liability.
B2052 Capital Leases Payable - ST
B2055 Installment Purchase Payable - ST
B2060 Lease Liability - ST
To record short-term lease liabilities in the central reporting fund associated with lessee leases that meet GASB 87 criteria. This account is used exclusively by Financial Accounting and Reporting unit.
B2070 SBITA Liability - ST
Account for short-term liabilities related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.
B2102 Capital Leases Payable
B2105 Installment Purchase Payable - LT
B2110 Lease Liability - LT
To record long-term lease liabilities in the central reporting fund associated with lessee leases that meet GASB 87 criteria. This account is used exclusively by Financial Accounting and Reporting unit.
B2120 SBITA Liability - LT
Account for long-term liabilities related to Subscription-Based IT Arrangements (SBITA) per GASB 96. This account is used exclusively by the Financial Accounting and Reporting unit.
B2711 Tax Exempt Line of Credit Payable - Short Term
B2712 Tax Exempt Line of Credit Payable - Long Term
B2718 Taxable Line of Credit Payable - Short Term
B2719 Taxable Line of Credit Payable - Long Term
