However, long term liabilities can be introduced in a variety of ways to assess conditions. Long term debt can be compared to indicators of tax capacity to determine if a government is putting too much pressure on its capacity. Debt as a ratio of total real estate value is sometimes used to assess long term financial conditions. In government, much of the accounting and financial reporting is geared to things that will happen and involve cash during the fiscal year. It is a productivity measure.
Effectiveness assess how much of a problem or opportunity was handled.
It measures amount or degree of accomplishment. Unlike businesses, governments do not report for the entire unit, but rather for subunits that can be called subentities . The notion of subentity or subunit can also be extended to funds . Funds are subentities set- up to show the source of money and how the money was spent. Subunits also include account groups .