The bonds or notes payable is then recorded separately as a credit in the same amount. Some variations exist for bonds bought or sold at a premium or discount. References ...

A serial bond structure is a common strategy for municipal revenue bonds because these bonds are issued for fee-generating projects built by states and cities. Assume, for example, that a city ...

However, the term balloon maturity is usually reserved for serial bonds. A serial bond issue is one in which a portion of the bonds mature each year for several years. For example, bonds might ...

The Virginia Housing Development Authority will issue $172.5 million in rental housing bonds to help fund its multi-family programs. The 2025 Series A bonds include $44 million in serial bonds ...

The bonds are federally taxable social bonds, which include serial bonds that mature between 2026 and 2036. ... Interest on the bonds is payable semi-annually on each Feb. 1 and Aug. 1, ...