Skip to content
Menu
Sign In
Get a Demo
Sign In
Get a Demo

What is the Credit Rating Presentation?

What is a Bond Opinion Letter?

What is the Official Statement?

How do I Calculate a Debt Service Schedule in Excel?

What is an Escrow?

What is the Electronic Municipal Market Access?

What is a Nationally Recognized Municipal Securities Information Repositories?

What is Competitive Sale of Bonds to the Capital Markets?

What is Negotiated Sale of Bonds to the Capital Markets?

What are Credit Ratings?

What is Arbitrage Rebate Compliance?

What is the Role of the Syndicate?

Who is the Depository Trust Company (DTC)?

What is the Role of the Trustee?

Who is the Bond Insurer?

What is the Commercial Bank's Role?

What is the Role of the Arbitrage Rebate Consultant?

What is the Role of the Rating Agency?

What is the Role of the Underwriter?

What is the Role of the Verification Agent?

What is the Role of the Escrow Agent?

What is the Role of the Financial Advisor?

Who are the Investors of Municipal Bonds?

What is the Role of Bond Counsel?

What is the Role of the Issuer?

What is a Limited Obligation Pledge?

What is Bond Insurance?

What is a Collateral Pledge?

What is a Double Barreled Pledge?

What is a Revenue Pledge?

What are General Obligation Bonds?

What is a USDA Loan?

What are GARVEE Bonds?

What is a Drawdown Loan?

What is a Private Placement?

What is a Public Sale?

What is Variable Rate Debt?

What is Fixed Rate Debt?

What is a Bond's Price?

What are Some of the Key Bond Issue Statistics?

How is the Yield on a Bond Calculated?

What is an Arbitrage Yield?

What are the Different Types of Redemption Provisions?

What is a Callable Bond?

What are Premium and Discount Bonds?

What is a Bond’s Coupon?

What is a Term Bond?

What is a Serial Bond?

What is a CUSIP?

What are Important Dates for Bond Issues?

What are the Capital Markets?

What is Debt?

What Can be Financed with Taxable Bonds?

What Can be Financed with Tax-Exempt Bonds?

What Does Tax-Exempt Mean?

Why do Governmental & Non-Profit Organizations Borrow Money?

When is the GASB 96 Implementation Date?

What Overall Effect did GASB 96 have on Accounting for Subscriptions?

What is a GASB 96 Subscription?

What are the Differences Between GASB 87 and GASB 96?

What is GASB 96?

What is a SBITA (Subscription-Based Information Technology Arrangement)?

What are the Required Disclosures for Leases in Accordance with GASB 87?

How do I Identify the Lease Payment Information?

How do I Identify the Lease Term Information?

How do I Identify Whether an Entity is a Lessee or a Lessor?

How do I Identify a Lease Agreement?

What is Full Accrual Accounting?

What is Cash Basis Accounting?

What is a Lease Renewal?

What is a Lease Impairment?

What is a Partial or Full Termination?

What is a Lease Modification?

What is a Lease-Leaseback?

What is a Sale-Leaseback?

What is a Sublease?

What is the Difference Between a Stated Interest Rate, an Implicit Interest Rate, and an Incremental Borrowing Rate?

How do I Account for Short Term, Regulated, and Other Non-GASB 87 Leases?

How do I Account for the Lease Receivable and the Corresponding Deferred Inflow of Resources Over the Lease Term?

How do I Account for the Lease Liability and the Corresponding Intangible Lease Asset Over the Lease Term?

How do I Determine if GASB 87 is Applicable to a Lease?

What is Modified Accrual Accounting?

What are Guaranteed and Unguaranteed Residual Values?

What is a Lease Incentive?

What is a Termination Penalty?

What is a Purchase Option?

What are Initial Direct Costs?

What are Refundable and Non-Refundable Deposits?

What are Other Reasonably Certain Payments?

What is a Payment for a Non-Lease Component?

What is a Variable Payment Based on Future Performance?

What is a Variable Payment Based on an Index?

What is a Variable Payment Based on a Rate?

What is a Variable Payment Fixed in Substance?

What is a Fixed Payment?

What are Lease Components?

What are Non-Lease Components?

What are Lease Assets and Liabilities?

What is a Fiscal Funding Clause?

What is a Termination Option?

What is an Extension Option?

What is the Difference Between a Cancelable and Non-Cancelable Lease Term?

What is the Maximum Lease Term?

What is a Lease Term?

What is a Payment Date?

What is the GASB 87 Implementation Date?

What is a Lease End Date

What is a Lease Start Date?

What is a Lease Commencement Date?

What is a Regulated Lease?

What is a GASB 87 Lease?

What is a Short Term Lease?

What is a Lessor?

What is a Lessee?

What is a Lease Agreement?

What is a Lease?

What are Capital Appreciation Bonds?

What is a Bond Indenture?

What is the Written Award?

What is the Notice of Sale?

What is Payment Frequency?

What is a Non-GASB 87 Lease?

What Overall Effect did GASB 87 Have on Accounting for Leases?

What is a Preliminary Official Statement?

What is Continuing Disclosure?

What are SLGS?

Products
    Treasury
    Accounting
    Use Case
    Industries
    Resources
    Company
    Treasury
    Accounting
    Use Case
    Get a Demo

    Fifth Asset, Inc. is NOT a municipal advisor. In providing its data and technology solutions, Fifth Asset, Inc. is not engaged in providing any form of advice within the meaning of, nor does it owe any fiduciary obligations under, Section 15B of the Securities Exchange Act of 1934 to any municipality or obligated person.

    Copyright © 2024 Fifth Asset, Inc. All rights reserved. DebtBook, the DebtBook logo, and Where Public Finance Works are trademarks or registered trademarks of Fifth Asset, Inc.