tailieunhanh - Accountants’ Handbook Special Industries and Special Topics 10th Edition_8

Tham khảo tài liệu 'accountants’ handbook special industries and special topics 10th edition_8', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | NEW DISCLOSURE REQUIREMENTS 32 81 Net Expense Revenue and Changes In Net Assets Primary Government Governmental Activities Business-type Activities Total Component Unite 5 580 878 - 5 580 878 - 32275 901 . 32275 901 7 025 923 7 025 923 594 852 594 852 B-b 551 405 a a 551 405 523 370 523 370 5 087 151 5 087 151 414 389 21 893 273 21 893273 HMM 6 068 121 6 068 121 80 015 263 w 80 015263 1 1 723 526 2 743 690 2 743 690 1 452 196 1 452 196 3 015 020 3 015 020 80 015 263 3 015 020 77 000243 487 098 - 650 26 056 552 51 693 573 51 693 573 4 726 244 4 726244 4 055 505 4 055 505 8 969 887 bnilr 8 969 887 - 21 893273 1 457 820 1 457 620 6 461 708 1 958 144 601 349 2 559 493 881 763 884 907 104 925 989 832 22 464 2 653 488 2 653 488 501 409 76 900 977 204 865 77 105 842 29259208 3 114 286 3219 885 105 599 3202 656 126 673 160 82 349 309 209 022 469 16 025 971 123 558 874 85 569 194 209 128 068 19228 627 Exhibit Continued. 32 82 STATE AND LOCAL GOVERNMENT ACCOUNTING b REQUIRED NOTE DISCLOSURES ABOUT CAPITAL ASSETS AND LONG-TERM LIABILITIES. Details should be disclosed in the notes about capital assets and long-term liabilities of the primary government divided into their major classes and between those associated with governmental activities and those associated with business-type activities. Capital assets not being depreciated should be disclosed separately. The following information should be disclosed about major classes of capital assets Beginning- and end-of-year balances with accumulated depreciation presented separately from acquisition cost Capital acquisitions Sales or other dispositions Current depreciation expense including the amounts charged to each of the functions in the statement of activities Collections of works of art historical treasures and similar assets not capitalized should be described and the reasons they are not capitalized should be given. Disclosures as above should be given for collections capitalized. .