Bond proceeds includes the proceeds of general obligation bonds and short-term notes issued in the form of commercial paper or Bond Anticipation Notes (BANs).
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| SFS Account | Title | Description |
|---|---|---|
| 36201 | General Obligation Bond Proceeds | Proceeds from the issuance of voter-approved State debt. |
| 36202 | Rental Obligation / Lease Purchase | Proceeds from a lease purchase or rental obligation. |
| 36203 | Sale Bonds / Notes | Proceeds from the sale of Bonds or Notes other than General Obligation. |
| 36204 | Tax & Revenue Anticipation Notes (TRAN) | Proceeds from the sale of TRANs by New York State. |
| 36205 | Bond Anticipation Notes (BAN’s) | Proceeds from the sale of BANs by New York State. |
| 36206 | Commercial Paper | Proceeds from the sale of Commercial Paper by New York State. |
| 36301 | Financing Arrangement Issuances | Proceeds from the issuance of other financing arrangements. |
| 36302 | Refunding Debt Issued | Proceeds from the sale of a refunding bond issuance in which new bonds are sold at a lower rate than outstanding ones. The proceeds are then invested, and when the older bonds become callable they are paid off with the invested proceeds. |
| 36321 | Payments to Escrow Agents Refund | Return of revenue to escrow agents. |
| 36331 | SWAP Termination Effective | Proceeds from the exchange of one investment security for another to change the maturity or interest rate of bonds. |
| 36332 | SWAP Termination Ineffective | Proceeds from the exchange of one investment security for another to change the maturity or interest rate of bonds. |
| 36431 | Premiums on Bonds Issued | Premium (bond sale price is higher than par value) received from the issuance of State debt. Premiums are used to offset future interest payments. |
| 36432 | Discount on Bonds Issued | Discount (bond sale price is lower than par value) received from the issuance of State debt. Discounts increase the interest expense associated with debt issuances. |
Guide to Financial Operations
REV. 12/26/2019