general long term debt account group

general long term debt account group
учет, амер. общая группа долгосрочных заемных средств (в государственном учете: комплект счетов, который используется для учета непогашенных основных сумм всех долгосрочных ссуд, выплата которых должна производиться не из специальных фондов; при наступлении платежа средства переводятся в фонд обслуживания займа)
See:

Англо-русский экономический словарь.

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