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In the year that a governmental entity enters into an advance refunding to legally defease ...

In the year that a governmental entity enters into an advance refunding to legally defease outstanding debt, which of the following note disclosures would not be required?
A.The present value of the net debt service savings or cost of advance refunding transaction.
B.The amount of defeased debt that is still outstanding.
C.The difference between total of the remaining debt service requirements of the old defeased issue and the total debt service requirements of the new issue, adjusted for any additional cash received or paid.
D.General description of the transaction.

Textbook

Governmental and Nonprofit Accounting

Edition: 11^th

Authors: Freeman, Shoulders, McSwain, Scott

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