Debt issue

A debt issue is a fixed loan repayment obligation. Organizations issue debt in order to create funding for internal uses, such as to support increased sales with more working capital. Debt issues by governments are commonly made in order to pay for local infrastructure projects. Types of debt issues include bonds, debentures, leases, mortgages, and notes. A debt issue includes a contractual obligation to pay the lender a certain interest rate, as well as to pay back the amount of the original loan by a fixed date.