We have created a handy guide with some frequently used terms to help you feel confident asking the right questions and getting clear answers. The Pima IDA issues special limited obligations for each project, which provides the revenues to pay the principal and interest (and any premium) on the Bonds.Prepayment The second mortgage loan, as well as the first mortgage loan, may be prepaid at any time without penalty. I am trying to find a way to enter money taken out of the business as a loan from the company to the Director, and I'm not sure what ledgers to set up.