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Town of Boston Annual Financial Report For the Fiscal Period 01/01/2025 - 12/31/2025 W - Schedule of Non-Current Government Liabilities W - Schedule of Non-Current Government Liabilities Schedule of Non-Current Government Liabilities 12/31/2025 12/31/2024 12/31/2023 Long-Term Obligations Debt Obligations 628 - Bonds Payable $3,882,850.00 $4,059,400.00 $4,231,150.00 685 - Installment Purchase Contract Debt - - $13,927.00 Total for Debt Obligations $3,882,850.00 $4,059,400.00 $4,245,077.00 Other Long-Term Obligations 638 - Net Pension Liability Proportionate Share $457,441.00 $496,713.00 $751,475.00 682 - Lease Liability $4,216.00 $8,738.00 $13,106.00 687 - Compensated Absences $163,013.00 $179,285.00 $188,822.00 713 - Service Award Program Payable $6,489,644.00 $6,785,481.00 $6,277,611.00 Total for Other Long-Term Obligations $7,114,314.00 $7,470,217.00 $7,231,014.00 Total for Long-Term Obligations $10,997,164.00 $11,529,617.00 $11,476,091.00 76 OSC Municipality Code 140308300000