偿债基金Bond sinking fund也是USCPA考试中比较重要的一个考点，今天就跟着高顿网校USCPA小编来了解一下吧！
Bond sinking fund 是发行企业为偿还未到期公司债而设置的专项基金。一般情况下，偿债基金针对serial bond 比较多。在USGAAP 中，偿债基金是资产类科目investment 的一部分，需要单列。由于偿债基金里的资金又是用于偿债这个专项目的，使用是受限的无法用于正常运营或者短期内使用(cannot be used in the next year)，所以bond sinking fund 是一项noncurrent asset. 偿债基金的计量方式与其他investment 类似。
债券偿债基金的定义及应用
A bond sinking fund is a trustee fund pursuant to indenture where in the company contributes money each year so that at maturity, there is a sum available to repay the entire liability
Instructor’s tips:
The sinking fund is generally a non-current (restricted) asset on the financial statements of the issuer. It is a current asset only to the extent that it offsets a current liability
Example：
The following information relates to noncurrentinvestments that Fall Corp. placed in trust as required by theunderwriter of its bonds:
Bond sinking fund balance, 12/31/Y1 $ 450,000
Year 1 additional investment 90,000
Dividends on investments 15,000
Interest revenue 30,000
Administration costs 5,000
Carrying amount of bonds payable 1,025,000
What amount should Fall report in its December 31, year 2balance sheet related to its noncurrent investment for bondsinking fund requirements?
例题解析：
偿债基金的计量方法与investment 类似。无论是dividend 还是interest 都是用于未来偿债的目的的，所以会增加bond sinking fund investment 这个科目，行政性费用会从该fund 中减去，所以会减少sinking fund 的余额。因而，期末余额=$450,000+90,000+15,000+30,000-5,000= $580,000.