This account is used to record the principal payment related to revenue bond indebtedness which will be payable at least one year or more subsequent to the balance sheet date. For proprietary funds, this is a noncurrent liability with the Bonds & similar debt caption on the ACFR 11P. For governmental funds, this is the caption Bonds and similar debt payable in General Long Term Debt, GASB 5200 in the ACFR 11G.