The SGL Board has deleted 3500, Deferred liquidation authority 3500, as not needed. Several members of the Board, including HHS, believes there is sufficient merit to maintain this data apart from Cumulative results of operation. See the one-time adjustment below for the reclassification of the account number. Likewise, there is merit in maintaining an equity division for Federal property in custody of others, pending recovery or disposition of the property. See the one-time adjustment below for the reclassification of the account number.
Prior period adjustments Cr.
Prior period adjustments Beginning October 1, l998 donations and other items will be recorded in revenue accounts 5600 and 5610, Financial and non-financial resources, and 5609 and 5619 for any return of the resources. Dr. 3220 Transfers-in without reimbursement Cr. Prior period adjustment Cr. This property is exclusive of stewardship investment property purchased with grant funds and expensed that is subject to supplementary stewardship reporting. There appears to be no requirement to maintain separate accounts for grantees and contractors.