Standard label: | Special Assessment Bond, Current |
Name: | us-gaap:SpecialAssessmentBondCurrent |
Documentation: | The current portion of the carrying value as of the balance sheet date of a type of municipal bond typically used to fund a development project. Also called special assessment limited liability bond, special district bond, special purpose bond, special tax bond and community development obligation. Interest owed to lenders is paid by taxes levied on the community benefiting from the particular bond-funded project. For example, if a bond of this sort was issued to pay for sidewalks to be repaved in a certain community, an additional tax would be levied on homeowners in the area benefiting from this project. |
Object type: | cm:Concept |
Data type: | Monetary (xbrli:monetaryItemType) |
Period type: | As Of (instant) |
Balance type: | Credit |
Abstract: | false |
Workiva Wdesk Taxonomy Analyzer: | us-gaap:SpecialAssessmentBondCurrent |
Label | Role | Language |
Special Assessment Bond, Current | http://www.xbrl.org/2003/role/label | en-US |
Reference | Role | Topic |
FASB Accounting Standards Codification 210 10 S99 1 (SX 210.5-02(20)) | http://fasb.org/us-gaap/role/ref/legacyRef | 210 |
FASB Accounting Standards Codification 942 210 S99 1 (SX 210.9-03(13)) | http://fasb.org/us-gaap/role/ref/legacyRef | 942 |
FASB Accounting Standards Codification 944 210 S99 1 (SX 210.7-03(a)(16)(a)(1)) | http://fasb.org/us-gaap/role/ref/legacyRef | 944 |
Part Of Roll Up: |
us-gaap:LongTermDebtCurrent |