Debt Service Expenditures for Principal and Interest Are

Debt service expenditures for principal and interest are:

A) Accrued.
B) Recorded when due but may be accrued at year end if debt service due date is less than 30 days after year end.
C) Recorded when due but may be accrued at year end if debt service due date is less than 60 days after year.
D) Reported in the government-wide statements only.