115100-115300 - Notes Receivable

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

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

115300 Lease Receivable
This account represents the present value of lease payments expected to be received within one year of the balance sheet date by a lessor in a leasing arrangement, reduced by any provision for estimated uncollectible amounts. This account is for use by governmental and proprietary lessors, including component units of the State.