128XXX - Long Term Obligation Debits

This account group represents the amount provided and available from revenues for the retirement of outstanding long-term obligations. These accounts should only be used in the General Long-Term Obligation Account Group.

• 128100 Amount Available and To Be Provided for General Long-term Debt
  Effective for year-end 2002, accounts 128110-128160 and 128210-128260 are no longer valid and all amounts available or to be provided for debt retirement should be recorded to the new account 128100.