{"title":"CASH AND INVESTMENTS—VALUATION AND DISCLOSURES","authors":"W. Ruppel","doi":"10.1002/9781118888261.CH12","DOIUrl":"https://doi.org/10.1002/9781118888261.CH12","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116985759","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"LANDFILL CLOSURE AND POSTCLOSURE CARE COSTS","authors":"W. Ruppel","doi":"10.1002/9781118888261.ch16","DOIUrl":"https://doi.org/10.1002/9781118888261.ch16","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129145440","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"FOUNDATIONS OF GOVERNMENTAL ACCOUNTING","authors":"W. Ruppel","doi":"10.1002/9781118888261.ch2","DOIUrl":"https://doi.org/10.1002/9781118888261.ch2","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129169337","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"GENERAL FUND AND SPECIAL REVENUE FUNDS","authors":"W. Ruppel","doi":"10.1002/9781118888261.CH4","DOIUrl":"https://doi.org/10.1002/9781118888261.CH4","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116477448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DEBT SERVICE FUNDS","authors":"W. Ruppel","doi":"10.1002/9781118888261.CH6","DOIUrl":"https://doi.org/10.1002/9781118888261.CH6","url":null,"abstract":"The FY2011 Proposed Budget recommends a total appropriation of $477.4 million for Debt Service Funds to pay for alternate general-obligation bonds and PBC leases, a decrease of $22.3 million from the FY2010 budget of $499.7 million. The decline is the result of the Board’s efforts to minimize the debt-service costs by capitalizing interest for the bonds issued in FY2010. The Board will make every effort to issue bonds at minimum cost by choosing the most cost efficient bond structure or delaying bond issuance, if necessary. Included in the appropriation is $64.0 million for the proposed new $600.0 million bonds for FY2011 and for the delayed $400.0 million scheduled for FY2010. These are anticipated to be issued in FY2011.","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114627091","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"EDUCATIONAL AND OTHER GOVERNMENTAL ENTITIES","authors":"W. Ruppel","doi":"10.1002/9781118888261.CH23","DOIUrl":"https://doi.org/10.1002/9781118888261.CH23","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124398386","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"THE IMPORTANCE OF BUDGETS TO GOVERNMENTS","authors":"W. Ruppel","doi":"10.1002/9781118888261.ch10","DOIUrl":"https://doi.org/10.1002/9781118888261.ch10","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121589619","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENSION AND OPEB PLAN FINANCIAL STATEMENTS","authors":"W. Ruppel","doi":"10.1002/9781118888261.ch22","DOIUrl":"https://doi.org/10.1002/9781118888261.ch22","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115405406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"DEBT AND OTHER OBLIGATIONS","authors":"W. Ruppel","doi":"10.1002/9781118888261.CH15","DOIUrl":"https://doi.org/10.1002/9781118888261.CH15","url":null,"abstract":"","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122066719","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}