This dataset includes debt outstanding for all State of Texas Issuers, including conduit borrowers, on an annual basis. Debt includes commercial paper, variable rate debt and capital appreciation bonds, but does not include certain lease purchase debt, SECO LoanSTAR Revolving Loan Program debt or Build America Bond interest rate subsidies. Not self-supporting debt (general obligation and revenue) depends solely on the state's general revenue fund for debt service. Conduit debt is not a legal liability of the state but is backed by third party entities. Tuition Revenue Bonds issued by institutions of higher education are secured by a pledge of certain revenue funds of the institutions, however, historically the state has appropriated funds to the schools in an amount equal to all or a portion of the debt service on the revenue bonds. Future debt-service payments for variable-rate bonds is calculated based on interest rates provided by the issuer. Future debt-service payments for commercial paper is calculated at five percent for a 20-year period.