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CITY OF RAMSEY <br />Notes to Financial Statements (continued) <br />December 31, 2001 <br />NOTE 5 — LONG-TERM DEBT (CONTINUED) <br />B. Statement of Changes in General Long -Term Debt <br />Balance <br />Beginning New Debt Debt Balance <br />of Year Issues Retired End of Year <br />General obligation bonds <br />Special Assessment Bonds $ 25,000 $ — $ 25,000 $ — <br />Tax Increment Bonds 6,770,000 4,860,000 355,000 11,275,000 <br />Lease Revenue Bonds 1,665,000 — 40,000 1,625,000 <br />Capital Equipment Certificates 257,000 — 61,000 196,000 <br />Compensated absences — net 240,590 49,832 — 290,422 <br />$ 8,957,590 $ 4,909,832 $ 481,000 $ 13,386,422 <br />C. Minimum Debt Payments <br />Minimum annual principal and interest payments required to retire long-term debt, not including <br />compensated absences are as follows: <br />Tax Lease Capital <br />Year Ending Increment Revenue Equipment <br />December 31, Bonds Bonds Certificates <br />2002 $ 1,853,450 $ 140,105 $ 72,290 <br />2003 1,504,188 142,545 72,035 <br />2004 1,623,025 139,815 72,623 <br />2005 1,619,679 141,908 — <br />2006 1,492,702 143,682 — <br />Thereafter 6,147,298 1,850,768 — <br />14,240,342 2,558,823 216,948 <br />Less amount <br />representing <br />interest 2,965,342 933,823 20,948 <br />$11,275,000 $1,625,000 $ 196,000 <br />-24- <br />