125100-125300 - Notes Receivable

This account subgroup 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 by endorsement.

  • 125100 Notes Receivable
  • 125110 NDSL Loans Receivable - Noncurrent
  • 125120 Other Student Loans Receivable - Noncurrent
  • 125200 Allowance for Uncollectible Notes Receivable
  • 125210 Allowance for Doubtful Accounts - NDSL - Noncurrent
  • 125220 Allowance for Doubtful Accounts - Other Student Loans - Noncurrent
  • 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, reduced by any provision for estimated uncollectible amounts. This account is for use by governmental and proprietary lessors, including component units of the State.