125300 - Lease Receivable-Noncurrent

This account represents the present value of lease payments expected to be received at a future date at least one year or more subsequent to the balance sheet date by a lessor in a leasing arrangement. This account is for use by proprietary lessors including component units of the State of North Carolina.

  • 125301 Allowance for Doubtful Accounts - Leases-Noncurrent