| Recognition and
Measurement |
| Activity |
Cash Basis | Accrual Basis |
Annual Only | Long-Term | Sub-
Entity | Consolidation |
| recognizes vacation that will not be taken
this year | | |
| | |
|
| aggregates values from all
funds, eliminating any double counting |
| | |
| | |
|
ignores the costs of a legal suit against the
government that will be not be paid until next year
| | | |
| | |
| sets up a system to insure compliance with
legislative mandates | |
| | | |
|
| allocates the benefits
from a building over the life of the asset |
| | |
| | |
|
sets up a fund to save enough annually to pay off a
bond due five years from now | |
| | |
| |