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5.0121 Enterprise and special revenue funds.

Cite as [A.S.A.C. § 5.0121 ]

Figure 12 and Figure 13 illustrate the format for enterprise and special revenue funds fashioned after a profit and loss statement format for business type operations. The pro-forma statements are projected on the accrual basis of accounting and allows for the matching of revenues against expenses for the planned fiscal year.

History: Rule 3-83, eff 4 Apr 83, § E.4 (part).