Related Account Numbers

Most Balance Sheet accounts have related accounts. They share a main account number, but are individually identified by the middle segment (vxxxx.xx.xxxx). Some Tax, Valuation, and Covenant accounts have related accounts.

Suffix

Type of Account

vxxxx.00.xxx

Main account (usually Balance Sheet)

vxxxx.01.xxx

Related Funds Flow account, covenant actual account, tax and valuation

vxxxx.02.xxx

Acquisition accounts and covenant result accounts

vxxxx.03.xxx

Retirement, amortization and non-cash interest accounts

vxxxx.04.xxx

Tax, valuation and currency translation accounts

vxxxx.05.xxx

Interest accounts and dividends from subsidiaries

vxxxx.06.xxx

Minimum accounts.

Funding Options only.

vxxxx.07.xxx

Maximum accounts.

Funding Options only.

vxxxx.08.xxx

Increase in Maximum accounts.

Funding Options only.

vxxxx.09.xxx

Balance Correction accounts.

Funding Options only.

vxxxx.11.xxx

Issuance of non-acquisition debt.

If you enter a value for the principal and the debt is non-acquisition related, the value in this account is added to debt in the main account.

Debt Schedules only.

vxxxx.13.xxx

Total issuances.

The sum of all acquisition-related and non-acquisition-related debt issuances.

Debt Schedules only.

vxxxx.14.xxx

Debt Schedules only.

vxxxx.15.xxx

Payments actually made.

These may deviate from scheduled payments in the form of recapture, funding options, or if they run below minimum debt.

Debt Schedules only.

vxxxx.17.xxx

Maximum excess cash flow that may potentially be used for recaptured payments.

Debt Schedules only.

vxxxx.18.xxx

Actual amount of recaptured cash paid to debt. Constrained by vxxxx.17.xxx.

Debt Schedules only.

vxxxx.19.xxx

Total payments you can control in a given period.

Debt Schedules only.

vxxxx.35.xxx

Non-cash adjustment for write-down to assets

vxxxx.50.xxx

Cash interest accrued.

Debt Schedules only.

vxxxx.51.xxx

Cash interest expense.

In a given period, the account value should be principal times rate, which change time.

Debt Schedules only.

vxxxx.52.xxx

Cash interest paid.

Debt Schedules only.

vxxxx.55.xxx

Cash interest entered.

Debt Schedules only.

vxxxx.56.xxx

Interest rate after repricing.

Debt Schedules only.

vxxxx.60.xxx

PIK interest accrued.

Debt Schedules only.

vxxxx.61.xxx

PIK interest expense.

Debt Schedules only.

vxxxx.62.xxx

PIK interest paid.

Debt Schedules only.

vxxxx.65.xxx

PIK interest rate.

Debt Schedules only.

vxxxx.70.xxx

Unamoritzed issue cost.

Treated as a non-current asset.

Debt Schedules only.

vxxxx.71.xxx

Change in unamortized issue cost.

Debt Schedules only.

vxxxx.75.xxx

Amortization of issue cost.

A non-cash item. You can control where this appears on an income statement.

Debt Schedules only.

vxxxx.80.xxx

Unamortized premium or discount.

When bonds are issued at more of less than face value, the issue must record a premium or discount.

Debt Schedules only.

vxxxx.81.xxx

Change in unamortized premium or discount.

Debt Schedules only.

vxxxx.85.xxx

How the premium or discount is amortized.

Debt Schedules only.

vxxxx.97.xxx

Current portion of long-term debt.

The current portion is the amount of debt to be paid within the next 12 months.

Debt Schedules only.

vxxxx.98.xxx

Long-term portion of long-term debt.

The long-term portion is the total minus the current portion. A reporting-only item.

Debt Schedules only.

vxxxx.99.xxx

Used to trigger the calculation of an account with a debt schedule.

Debt Schedules only.