Revenues from other financial sources shall be classified into the following accounts:

1. (a) Account 3934, proceeds from long-term notes and general obligation bonds, classification shall be for gross financial resources provided by long-term notes or the issuance of general obligation debt;
2. (b) Account 3935, proceeds from all other bonds, classification shall be for gross financial resources provided by the issuance of all other long-term liabilities; and
3. (c) Account 3939, other long-term financial sources, classification shall be for financial resources provided by sources not otherwise classified, including, but not limited to, proceeds from capital leases.

Source. #10675, eff 9-24-14 (from Rev 2005.08); ss by #14072, eff 9-10-24