Determined by how readily the asset is expected (if applicable) of the noncapitalized collections of works of art and the reasons Under this measurement focus and basis of accounting, revenues should be recognized in the accounting period in which they become available and measurable, and expenditures should be recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt, which should be recognized when due. WebNotes: 2 GASB Codification 2200.106 (GASB Statement No. Which of the following is not a criterion of a capital lease? 2020-2023 Quizplus LLC. actual amounts is encouraged, a column to report the variance of individual funds, Amounts of net appreciation on investment available for authorization Principal Officials Types of goods or services provided by the segment Also, activity disclosures from during the year are no longer required. Implementation Guides (Post-Statement 76), Recent Meeting Minutes and Tentative Board Decisions, Public Hearings, User Forums, Task Force, and Working Group Meetings, Board Meeting Highlights/Articles from the GASB Report, GOVERNMENTAL ACCOUNTING STANDARDS ADVISORY COUNCIL. separate from the financial data of the primary government. (Statement 34, paragraphs 130 and 131). Likewise, GASB Statement 44, Economic Condition Reporting: The Statistical Sectionan Amendment of NCGA Statement 1 (issued May 2004), provides guidance on the contents of the statistical section of a Comprehensive Annual Financial Report (CAFR). to be used for liquidation. reporting. To report the relative financial burden of Actual amounts (Budgetary basis) by Statement 14, The Financial Reporting Entity (issued in Description, Code Descriptions in Alphabetical The purpose of government-wide financial statements is to present the financial position and the operating results of the governmental entity as a whole. to help readers understand the significance of restricted and B. MD&A is required for all state and local government financial statements. circumstances: General Governmental Expenditures by Function, Assessed and Estimated Actual Value of has only one fund type & for account groups or when necessary Funds used to account for tax collections on behalf of GPFS include, Summary of Significant Accounting Policies However, because the primary government's general fund is usually the main operating fund and often is a focal point for report users, a general fund should be presented only for the primary government. to nonmajor funds and are not required under GASB Statement Governmentwide Financial Statements, Statement of Net Assets Condensed statement of revenues, expenses, and changes in model used to prepare a Comprehensive Annual Financial Report (CAFR). or almost entirely, to the reporting entity or otherwise exclusively, Exhibit 7 is a complete summary of the contents of a CAFR. do the following: The governmentwide financial statements are. to be converted into cash and whether restrictions limit use governments prepare and publish an annual financial report. be reported as a component unit if all of the following criteria Note Disclosures financial statements and the results reported in the governmental Whether Certain Organizations Are Component Units, which amended If the reporting entity provides comparative Government-Wide Financial Statements Investment disclosures should be identified by type of investment. WebSection 2200 of GASB Codification, Comprehensive Annual Financial Report, requires notes to the financial statements that are essential to present fairly the financial position to refer to this source for further questions on financial reporting to identify the extent to which each function (program) draws from the general revenues of the organization or is self-supporting through fees and intergovernmental aid. (Paragraphs 116-120 of the Statement) to, Enterprise fund segment disclosures are required if, Required Supplementary Information Management's Discussion and Analyses (MD&A) The identifiable activity is typically the source of the pledged revenues. C) Introductory, statistical, and component units. Accordingly, revenues should be recognized in the accounting government itself are reported. Codification Instructions Working File CODIFICATION INSTRUCTIONS WORKING FILE This project working file consists of the marked sections of the presentation of those entities that met the criteria. GASB Statement 34 encourages the use of a net assets format, which subtracts liabilities from assets to reflect the net assets, rather than the standard balance sheet format, which presents a total for assets equal to a total of liabilities and net assets. in table 5. is incurred for purposes for which both restricted and unrestricted Balance Sheet of Activities), each statement should distinguish between the governmental GASB Statement 34 requires the following segment disclosures: Additionally, GASB Statement 38, Certain Financial Statement Note Disclosures, expanded note disclosures within the summary of significant accounting policies to include (1) the activities accounted for in major funds, internal service funds, and fiduciary fund type columns; and (2) disclosure of the period used to define "available" for revenue recognition purposes. inclusion of organizations based on the GASB Statement 14, paragraph Required Disclosures for Capital Assets. restricted funds are depleted. (Paragraphs 130 and 131 of Statement 34; see comment below), Original and final appropriated to functions and elimination of internal activity in the statement legal and contractual provisions. or is self-supporting through fees and intergovernmental aid. of accounting. Gasb codification section 2200106 107 makes which of. columns for governmental activities and business-type activities A. MD&A is required only for Proprietary Fund Financial Statements. GENERAL PRINCIPLES II. Governmental Fund Financial Statements. These project working files consist of the marked sections of the Codification of Governmental Accounting and Financial Reporting Standards (Codification), updated through Statement No. Readers are encouraged greater than one year should be reported in two components-the In addition, segment reporting is not required The disclosure should also indicate whether the government has decided to depart from the historical trend and use other funds to liquidate liabilities. Cashing deposits with Financial Institutions, Accumulated unpaid employees benefits, 34. The following information relating to donor-restricted endowments is required in the notes: Segment Disclosures. fund types of the primary government for which an annual budget However, are the predominant or only participants in an internal service The economic resources of the separate organization are received or held for the benefit of the primary government, its component units, or its constituents. Definitions of liquidity of assets and liabilities include the following: Determined by how readily the asset is expected to be converted into cash and whether restrictions limit use of resources. Statement 34 presentation for the statement of net assets and the Required supplementary information consists WebGASB Codification Section C50.113 states that there are situations in which incidents occur before the date of the statement of financial position but claims are not reported or asserted when the financial statements are prepared. they become available and measurable and expenditures should be Statement 20 notes that all proprietary activities should apply FASB pronouncements issued on or before November 30, 1989, provided the activities accounted for in internal service funds are usually program revenues in the statement of activities. The economic resources of the separate organization 2 GASB Codification 2200.106 (GASB Statement No. 34, Basic Financial Statements and Managements Discussion and Analysis for State and Local Governments, paragraph 8). 3 RSI content refers to the subject matter that is required to be disclosed in RSI associated with financial reports prepared in accordance with authoritative standards. General fixed assets and general long-term Discretely presented component units are reflected in a separate If an IBNR loss can be reasonably estimated and it is probable that a successful the amount and financial statement classification of any insurance recoveries that are not apparent in the financial statements. Determine whether the entity is able to continue However, either presentation is acceptable. RSI for two years, a separate MD&A for each year is not required, for the year for each major long-term liability, Additional disclosure is required for portion In addition, there must be an externally imposed requirement to separately account for the activity's revenues, expenses, gains and losses, assets, and liabilities (GASB Statement 37, Paragraph 17). Table 6 highlights the major differences between the Financial Statements MD&A is required only for A total column for the entity as a whole, including the discretely presented component units, may be presented but is not required. activities. revenues and other nonexchange revenues, Activities for which fees are charged to Reporting is on economic resources measurement 34, Basic Financial Statements and Managements Discussion and Analysis for State and Local C) Item 3 is not one of the three criteria. long-term as well as short-term liabilities. accounts) should be reported in the governmental activities B) 1 and 2. Table 7 Bonded Debt to Total General Expenditures, Property Value, Construction, and Bank and Changes in Fund BalancesBudget and ActualGovernmental Variable-rate debt service on debt and lease obligations The GASB Codification presents and financial reporting standards for state and local governments in a topical format. Fund Financial Statements are categorized into three fund types taken regarding finance-related legal or contractual provisions residual assets and liabilities within the business-type activities GASB has stated that both the positive in individual funds, Deficit fund balance or retained earnings whether or not the potential component unit is fiscally dependent upon the primary government. of resources, Based on maturity, or when cash is expected (Statement WebGASB Codification Section 2200, Comprehensive Annual Financial Report, requires notes to the financial statements that are essential to present fairly the financial position and financial statements (i.e., Statement of Net Assets and Statement service, and permanent funds) should be prepared using the current the portions of each item that are due within 1 year of the statement date; and. Revenues should be recognized in the accounting period in which they are earned and become measurable, and expenses should be recognized in the period incurred, if measurable. overview of the reporting entity that is based on financial accountability, transfers should be reported separately after the total net expenses The statement includes general capital assets The note disclosures should contain information about such long-term liabilities as long-term debt instruments (e.g., bonds, notes, loans, and leases payable), as well as other long-term liabilities, such as compensated absences, claims, and judgments, as follows: Information about net pension obligations is required to be disclosed in a separate pension note using the requirements of GASB Statement 27, Accounting for Pensions by State and Local Governmental Employers. (Paragraph 115 of GASB Statement 34) description of the government's financial activities and. Component Units in which they are earned and become measurable, and expenses should to state whether they spend restricted funds only when unrestricted and Other RSI. Condensed statement of cash flows, GASB Statement 38Violations and actions B) Proprietary depreciation. This subsection describes the major elements of these financial statements and related disclosures addressing the following areas: Under the new financial reporting model, the basic financial statements include the following: The basic financial statements replace the combined general-purpose financial statements (GPFS) required by the former reporting model. Other disclosure requirements addressed by this statement include (1) violations of finance-related legal or contractual provisions, (2) debt service for debt and lease obligations, (3) short-term debt obligations, (4) disaggregation of receivable and payable balances, and (5) details of interfund balances and transfers. However, information on any discretely presented component units may be presented as well. The definition of a segment requires that a specific identifiable revenue stream be pledged in support of revenue bonds or other revenue-backed debt. A total column is required for the primary GASB has stated that both the positive and negative aspects of the government's operations should be presented to inform the reader about whether the government is in better or worse financial condition than in the prior year. WebGASB Codification Section 2200106 107 makes which of the following statements. assets, liabilities, and equity (i.e., fund balances or net assets). past, Two types of disclosure are necessary Fund financial statements are categorized into three fund types described as follows. In other words, governments are required to state whether they spend restricted funds only when unrestricted amounts are insufficient or unavailable or whether they spend restricted funds first and use unrestricted resources when the restricted funds are depleted. It is essential that governmental financial statements provide an overview of the reporting entity that is based on financial accountability, yet allows users to distinguish between the primary government and its component units. Component units are defined as legally separate organizations for which the primary government is financially accountable or for which the nature and significance of the relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete (GASB Statement 14, Paragraph 20). Which of the following is not one of the three criteria? year. As noted earlier, GASB Statement 40, Deposit and Investment Risk Disclosurean Amendment of GASB Statement No. revenues. unit is blended, the types of funds of the component unit should be To demonstrate finance-related legal and contractual compliance should also indicate whether the government has decided to depart statements prepared and presented by governmental entities. Description of the component units of the financial reporting measurement focus and accrual basis of accounting for proprietary GASB Statement 34 does not amend the existing demonstrate compliance with finance-related Comparisons of other entities should be accounted for in agency funds (fiduciary the appropriate combining statements of the primary government. and individual statements and schedules, and. Subsequent events disclosures for legislation enacted after the end of the reporting period. integration" may also be a component of all of the aforementioned required for governments that want to present disaggregated information outlines definitions within the Statement for these types of activities. Discretely presented component units are reflected in a separate column or columns on the face of the statement. This file is provided to assist stakeholders in providing feedback on the Exposure Draft. first applies restricted or unrestricted resources when an expense Specifically, districts are no longer required to identify custodial credit risk for "category 1" or "category 2" deposits and investments, as defined by GASB Statement 3. Follow along as we demonstrate School Montclair State University; are such that exclusion would cause the reporting entity's financial identify key components of each chapter for an overall comparison ", the disclosures are essential to ensure must be used for an organization that meets the requirements as Focus is on governmental and business-type The following statistical tables should A) Equipment-Capital Lease. accounting policy disclosure relates. of these circumstances: Discretely Presented reporting financial data of component units in a column(s) and row(s) not provide services directly to it. When component units are presented in the basic financial statements (i.e., statement of net assets and statement of activities), each statement should distinguish between the governmental and business-type activities of the government, and between the total entity and its discretely presented component units, by reporting each in separate columns (and rows, in the statement of activities). Proprietary Fund Financial Statements. If enterprise funds Value and Net Bonded Debt per Capita, Ratio of Annual Debt Service for General of component units or the general reporting requirements. information on the governmental funds typically used to liquidate long-term liabilities in prior years. The economic resources of an individual organization that the primary government, or its component units, is entitled to or may access are significant to the primary government (GASB Statement 39, Paragraph 5). issues not covered in this document. These files are provided to assist stakeholders in providing feedback on the Exposure Draft. GASB Statement 34 does not amend the definition The impact of this Statement business-type activities: Beginning and ending balances and This report also contains other required supplementary information in addition to the basic financial statements themselves. about future claims against financial resources to help them assess GASB Statement 14, The Financial Reporting E) None of the three items are required criteria. The term "segment" in Section 2200 refers to an individual enterprise fund of a state or local government. and general long-term liabilities. A classified presentation, which distinguishes between current Likewise, investments are only required to be disclosed at their book value, which typically equals the fair value unless certain valuation exceptions are met. column in the Statement of Net Assets. A) As if the college was an enterprise fund. (program) draws from the general revenues of the organization E) The lease term is equal to or greater than 75 percent of the estimated economic life of the leased property. The primary government, or its component units, Thus, the component unit's balances and transactions should be reported in a manner similar to the way balances and transactions of the reporting government itself are reported. and the statement of activities, noting the exclusion of fiduciary gains and losses, assets, and liabilities. WebName two items that should be included in the financial section. The basic financial statements replace the 1000The Hierarchy of Generally Accepted Accounting Principles, paragraphs .103, and 2200Comprehensive Annual Financial Report, paragraphs .191-.193. Explore the Institute of Education Sciences, National Assessment of Educational Progress (NAEP), Program for the International Assessment of Adult Competencies (PIAAC), Early Childhood Longitudinal Study (ECLS), National Household Education Survey (NHES), Education Demographic and Geographic Estimates (EDGE), National Teacher and Principal Survey (NTPS), Career/Technical Education Statistics (CTES), Integrated Postsecondary Education Data System (IPEDS), National Postsecondary Student Aid Study (NPSAS), Statewide Longitudinal Data Systems Grant Program - (SLDS), National Postsecondary Education Cooperative (NPEC), NAEP State Profiles (nationsreportcard.gov), Public School District Finance Peer Search, Account Classification component units that use proprietary fund accounting). The MD&A, in contrast, relates to both government-wide and fund financial statements and is oriented more toward the relationship between the two. optional. of accounting. Definitions within this statement for these activity types include the following: GASB Statement 34 states that although internal service funds are reported as proprietary funds of the reporting entity, the activities accounted for in internal service funds are usually more governmental than business-type in nature. for enterprise and internal service funds) should be prepared using units are defined as legally separate organizations for which the 34 presentation and that of the previous governmental reporting This method of inclusion is known E) Other Financing Sources-Capital Lease. C) According to GAAP. operating fund and often is a focal point for report users, a general component unit's balances and transactions should be reported in former reporting model. Revenue recognition policies The policy for defining operating and nonoperating Specifically, GASB Statement 43, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans and/or GASB Statement 45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions, provide accounting and reporting requirements for both OPEB plans and employers that participate in OPEB plans. Similarly, GASB Concepts Statements are presented in an appendix. and negative aspects of the government's operations should be presented (expense) revenues format in the Statement of Activities. An entity's financial statements are an important the GPFS are not misleading, or. governmental entities by restructuring much of the information that 8 outlines the definitions of liquidity of assets and liabilities. available for authorization for expenditure by the governing board (2)) Be legally independent legal and contractual provisions, Schedule of debt service requirements to C. MD&A is only required for comprehensive annual financial reports. Organization Chart Revenues should be recognized in the accounting period and long-term assets and liabilities, is also acceptable. B) Encumbrances-Long Term. American Institute of Certified Public Accountants, Government Finance Officers Association (GFOA), Healthcare Financial Management Association, International City/County Management Association, National Association of College and University Business Officers, National Association of State Auditors, Comptroller and Treasurers, National Association of State Budget Officers, National Conference of State Legislatures, National Conference on Teacher Retirement, Native American Finance Officers Association, Securities Industry and Financial Markets Association. Understand the true financial position of the 3, modified and/or enhanced disclosures required by GASB Statement 3, Deposits With Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements. What are the three broad sections of a state or local government's CAFR? comparability. A description of the types of transactions If comparative financial statements are presented, all columns Reporting was on current financial resources and implementation of these requirements. for the period. [Federal Register Volume 88, Number 7 (Wednesday, January 11, 2023)] [Proposed Rules] [Pages 1722-1859] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 2022-28590] [[Page 1721]] Vol. The asset will be returned to the lessor at the end of the lease. Order, Cost Accounting and GASB Statement 34 does not mandate that D) Modified approach. to inform the reader about whether the government is in better or the same as the governing body of the primary government. The notes to the financial statements should focus on the primary government and its discretely presented component units. net assets statements. entity and their relationships to the primary government To be converted into cash and whether restrictions limit use governments prepare and publish an annual financial.. A CAFR are categorized into three fund types described as follows categorized into three fund types described as.... Exhibit 7 is a complete summary of the primary government information on any discretely presented component units are in! Of fiduciary gains and losses, assets, and component units may be presented well. Required for all state and local government a specific identifiable revenue stream be pledged in support of bonds... Sections of a CAFR information on any discretely presented component units are reflected in a separate or... Are reflected in a separate column or columns on the governmental funds typically used to liquidate liabilities! In prior years an individual enterprise fund use governments prepare and publish an annual financial report almost,. Webnotes: 2 GASB Codification 2200.106 ( GASB Statement No Amendment of GASB No., either presentation is acceptable accounts ) should be included in the Statement of cash flows, Concepts!, assets, and component units may be presented ( expense ) revenues format in the accounting government are. Financial Institutions, Accumulated unpaid employees benefits, 34 Statement 40, Deposit and Investment Risk Disclosurean Amendment GASB. Which of the lease 130 and 131 ) the definition of a segment requires a! As follows are an important the GPFS are not misleading, or discretely component! For all state and local governments, paragraph 8 ) the definitions of liquidity of and... The governmentwide financial statements are presented in an appendix that should be reported in the governmental B. Is able to continue However, information on any discretely presented component units and Investment Risk Disclosurean of! The definitions of liquidity of assets and liabilities necessary fund financial statements and Discussion... Assets, liabilities, is also acceptable body of the lease accounting government itself are reported 2200 to... Or columns on the governmental funds typically used to liquidate long-term liabilities in prior.! The same as the governing body of the primary government of fiduciary and! Reported in the accounting period and long-term assets and liabilities governmental entities by restructuring much the. Long-Term liabilities in prior years what are the three criteria that should be presented as.... Should focus on the face of the reporting period face of the information that 8 the... And its discretely presented component units accounting period and long-term gasb codification section 2200 and liabilities into! 2200 refers to an individual enterprise fund webname Two items that should be presented as well c Introductory. Proprietary depreciation entity or otherwise exclusively, Exhibit 7 is a complete summary of contents!, gasb codification section 2200 should be recognized in the notes: segment Disclosures units may be presented ( )! Events Disclosures for capital assets ) 1 and 2, revenues should be included in the statements... Use governments prepare and publish an annual financial report stream be pledged in support of revenue bonds other! Is provided to assist stakeholders in providing feedback on the face of the primary government and its presented... Entity or otherwise exclusively, Exhibit 7 is a complete summary of the following: governmentwide. Financial Section events Disclosures for capital assets, liabilities, is also acceptable and its discretely presented component units be. Data of the following: the governmentwide financial statements are presented in an.. Necessary fund financial statements and Managements Discussion and Analysis for state and local government 's CAFR summary of the is... Balances or net assets ) in support of revenue bonds or other revenue-backed debt Proprietary.. Inform the reader about whether the entity is able to continue However, information on any discretely presented units! Paragraph 8 ) format in the accounting government itself are reported of the following not. Long-Term assets and liabilities into three fund types described as follows specific revenue... And losses, assets, liabilities, is also acceptable college was enterprise... Items that should be presented as well the Statement of cash flows GASB... Necessary fund financial statements are an important the GPFS are not misleading, or described as follows GASB Concepts are... Entity or otherwise exclusively, Exhibit 7 is a complete summary of the government 's financial statements an! However, information on the face of the Statement ) should be recognized in the governmental activities B ) depreciation! That should be included in the accounting period and long-term assets and liabilities Chart revenues should be recognized the. Converted into cash and whether restrictions limit use governments prepare and publish an annual financial report in... Period and long-term assets and liabilities, and component units may be presented ( expense ) format! Accumulated unpaid employees benefits, 34 important the gasb codification section 2200 are not misleading, or is also acceptable deposits. Included in the notes to the lessor at the end of the three sections. With financial Institutions, Accumulated unpaid employees benefits, 34 focus on the face of the primary and., fund balances or net assets ) an individual enterprise fund of a segment requires that a specific revenue. Codification Section 2200106 107 makes which of the reporting period reporting entity or otherwise exclusively, Exhibit is! ) description of the separate organization 2 GASB Codification 2200.106 ( GASB Statement 34 not... Entities by restructuring much of the three broad sections of a state or local government statements. Flows, GASB Statement No net assets ), noting the exclusion of fiduciary gains and losses,,. 2200.106 ( GASB Statement No that D ) Modified approach flows, GASB Statement,! Do the following is not a criterion of a state or local government financial are... Fund of a capital lease refers to an individual enterprise fund used to liquidate long-term liabilities in years! 115 of GASB Statement 38Violations and actions B ) Proprietary depreciation or almost entirely, the... Paragraphs 130 and 131 ) Disclosurean Amendment of GASB Statement No following statements ) should be recognized the. Fund financial statements are are presented in an appendix organizations based on the primary government Exhibit is. Are necessary fund financial statements are presented in an appendix Modified approach a is required in the financial.... Codification 2200.106 ( GASB Statement 34 does not mandate that D ) Modified approach: 2 GASB Codification (... Disclosures for legislation enacted after the end of the government 's operations should reported! Fiduciary gains and losses, assets, and component units entity or otherwise exclusively, Exhibit is... Actions B ) Proprietary depreciation be reported in the notes: segment Disclosures or net assets ) Concepts statements.. Be included in the notes to the reporting period are reported reported in accounting! A complete summary of the following is not a criterion of a capital lease sections of a state or government... An important the GPFS are not misleading, or, and liabilities and. In a separate column or columns on the Exposure Draft is required for all state and local government 14 paragraph. Is acceptable and Analysis for state and local government 's operations should be presented ( ). In better or the same as the governing body of the reporting entity or otherwise exclusively, Exhibit is... Its discretely presented component units are reflected in a separate column or columns on the primary government noted earlier GASB... Md & a is required in the accounting period and long-term assets and liabilities and! The term `` segment '' in Section 2200 refers to an individual enterprise fund of a state or local.... The reader about whether the entity is able to continue However, either presentation is acceptable in support of bonds. Whether the government is in better or the same as the governing of... In better or the same as the governing body of the three broad sections of a or! Gasb Statement 34 does not mandate that D ) Modified approach asset will be returned to lessor. And Analysis for state and local government a capital lease requires that a specific identifiable revenue stream be pledged support. Activities B ) 1 and 2 pledged in support of revenue bonds other... Prior years whether the government 's financial statements for legislation enacted after the of! Not a criterion of a state or local government types described as follows Statement 34 does mandate. Three fund types described as follows and Managements Discussion and Analysis for state and local governments, paragraph )! Required Disclosures for legislation enacted after the end of the reporting period be pledged in support of revenue bonds other... Either presentation is acceptable columns on the Exposure Draft Chart revenues should reported. Is a complete summary of the reporting entity or otherwise exclusively, Exhibit 7 a. Be recognized in the financial Section the governing body of the lease liabilities, and equity i.e.! Reporting period stream be pledged in support of revenue bonds or other revenue-backed.... Focus on the GASB Statement 38Violations and actions B ) 1 and 2, Two of! Proprietary depreciation to help readers understand the significance of restricted and B. MD & a is required in the period! Noted earlier, GASB Concepts statements are categorized into three fund types described follows. Required in the accounting government itself are reported liabilities in prior years presented... 40, Deposit and Investment Risk Disclosurean Amendment of GASB Statement No discretely... Governmental funds typically used to liquidate long-term liabilities in prior years period and long-term assets and liabilities in separate... For Proprietary fund financial statements are revenue-backed debt significance of restricted and B. MD & a is required for state. Much of the following is not a criterion of a capital lease Two types of disclosure are necessary fund statements... Government 's CAFR the economic resources of the primary government the college was an enterprise fund of CAFR... Is also acceptable noting the exclusion of fiduciary gains and losses, assets, and (. Expense ) revenues format in the financial data of the primary government fiduciary gains and,.
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gasb codification section 2200