Long-term debt offsets

{
  "id": "MLC-T-ECS-001099",
  "term": "Long-term debt offsets",
  "field": "Economic statistics",
  "definition": "Cash and investment assets of sinking funds and other reserve funds, however designated, which are specifically held for redemption of long-term debt, including bond reserve funds, deposits with fiscal agents for the redemption of uncancelled debt, and balances in refunding bond accounts held pending completion of refunding transactions.",
  "subject": "Governments",
  "see_also": [
    "Statistics about Governments"
  ],
  "references": [
    "U.S. Census Bureau Glossary"
  ],
  "url": "https://mlchart.com/terminology/economic-statistics/long-term-debt-offsets/"
}