OTHER LONG-TERM ASSETS includes long-term assets not included into the investments, fixed, or intangible assets categories. Those other assets may be that part of prepaid expenses that will start expiring more than a year after the balance sheet date, or the cash surrender value of life insurance on company officers, etc.
GFOA is Government Finance Officers Association.
BOND PREMIUM is the excess of the issue price over the face value of the bond.
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