10435.5 ACCOUNT NO. 2500 - PROVISION FOR DEFERRED INTERFUND LOANS PAYABLE
(New 06/05)
Normal Balance: Debit
Purpose: This account shows the liability amount for repayable loans between funds which are not expected to be repaid within the current or ensuing fiscal year and are, therefore, deferred.
Subsidiaries: File of applicable documents.
Normal Entries:
| Entry No. |
Debits |
Entry No. |
Credits |
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Entries to this account will usually be made by special journal entries as circumstances require.