Issuing long-term debt can be a complex, multifaceted process. Although the process varies by stare, typically the school business official and the district solicitor work with the financing ream, which includes a financial adviser, bond counsel, underwriter, raring agency, and possibly a bond insurance agent, paying agent, and architect. Reputable bond counsel and a financial adviser with significant experience in various types of debt can help district officials determine the type of debt that makes financial sense for the district. The bond counsel ensures that all the documents are appropriately filed and prepares a permanent record of the issue. In this article, the author describes the basics of long-term debt issuance and management.