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More precisely, appropriations used is recognized as an other financing source in determining the entity's operating results when the entity receives goods and services or provides benefits, grants, or other transfer payments.

Appropriations used is categorized as an other financing source.

Appropriations used isn't categorized as an other financing source.

In such cases, a wide variety of expenditures or actions could be consistent with legislation and compliance with

The legislation was accompanied by a wide variety of expenditures and actions.

There was little cost that was associated with the legislation.

Projects Funded inNortheast Texas by the Emergency Jobs

Emergency jobs funded the project.

The projects were funded through tax revenue.

John Tanner announced Monday that the grant was awarded to West Tennessee Legal Services of Jackson.

The grant has been given out.

No grant has been given out.

Five grants with a national scope were awarded (see below).

5 grants to improve the nation were given.

5 grants to worsen the nation were given.

Deposit fund transactions.

Money can be deposited into funds.

Funds are only for withdrawals, not deposits.

Any such gifts, gratuities, or benefits tendered to the employee are viewed as having been received on behalf of the government.

Any gifts the employee gets has to be handled like it was received by the government.

Employees can get any gifts as a personal gift.

STEWARDSHIP LAND -Land and land rights owned by the Federal Government that are not acquired for or in connection with items of general PP&amp

The federal government owns land.

The Federal Government doesn't own any land

The donations are tax deductible.

You can take a tax deduction for the donations.

Unfortunately, these donations are not tax deductible.

We have said that viewpoint-based funding decisions can be sustained in instances in which the government is itself the speaker, see Board of Regents of Univ.

The funding decisions will be sustainable.

The government will have instances in which there is no funding.

The Inland Revenue Department (IRD) provides tax services as well as social policy services, including the administration of child support and family assistance programs and the collection of student loan repayments.

Social policy and tax services are provided by the Inland Revenue Department.

The Inland Revenue Department does not provide any social services.

a 2214, which requires the Commission to recover from its applicants and licensees approximately 100 percent of its budget authority less amounts appropriated from the Nuclear Waste Fund.

The Nuclear Waste Fund siphons money from the commission's budget.

The commission doesn't have to obtain any money from its applicants.

REAPPROPRIATION -Enacted legislation that continues the availability of unexpended funds that expired or would otherwise expire.

The availability of funds can be extended through legislation known as reappropriation.

Funding expiration dates are fixed by law and are never changed.

The funding restriction violates the First Amendment.

Funding restriction is against the 1st amendment

Funding restriction isn't prohibited by the 1st amendment

Some of the ways the funds will be spent

A few of the ways that the money could be spent.

One way and one way only to spend the money.

The per child credit will be broadly distributed--though not to the poor (who pay no taxes, so can't use the credit).

They per-child credit is distributed broadly, though the poor, who pay no taxes, are unable to use it.

The per-child credit is claimable by those poor families that pay no taxes.

In one famous case, Inglis helped kill federal funding for a needed highway, requiring the state to build a toll road instead.

Inglis did not want the federal government to fund the building of a new highway.

The state rewarded Inglis with the proceeds made from the toll road.

Employees of the Federal Government provide services to their employer in exchange for compensation, of which some is received currently in the form of money (the salary); some is received currently in the form of payments to a third party (the employer

Federal Government employees are paid for their services.

Employees of the Federal Government provide their employers with free services.

Most recently, Pine Tree has received a major grant from the U.S.

The US gave Pine Tree a grant.

The US did not give Pine Tree a grant.

8 million budget was derived almost entirely of Legal Services Corp. grants.

Legal Services Corp. grants yielded 8 million.

8 million budget was not derived from Legal Services Corp. grants.

Two Federal agencies are responsible for maintaining virtually all stewardship land held by the Federal the Departments of the Interior and Agriculture.

Almost all stewardship land is maintained by two federal agencies.

The Department of the Interior is not responsible for maintaining stewardship land.

Projects Funded inthe Montgomery, Alabama, Metropolitan Area by the

Projects Funded in the Montgomery area in Alabama

Projects Funded in the Toronto area in Canada

Congress gives agencies flexibility over the timing of spending by varying the period of fund agencies may receive one-year, multi-year and no-year [permanent] funds.

Agencies may have flexibility in the timing of their spending.

Congress always specifies exact dates when agencies must make purchases.

These grants and transfers relate to roads and transportation systems, clean water and environmental projects, and other projects for the common good.

Clean water benefits everyone.

Clean water benefits no one.

They must answer to stockholders demanding rising profits, while nonprofit hospitals answer to a charitable board.

Charitable boards are the authority that nonprofit hospitals are accountable to.

Nonprofit hospitals must answer to shareholders when they don't bring in enough profits.

EXPENDED APPROPRIATIONS - The dollar amount of appropriations used to fund goods and services received or benefits or grants provided.

Expended appropriations are the dollar cost of funding goods and services.

Expended appropriations are the dollar cost of receiving goods and services.

(These national grants are described in detail below.)

The grants are described below

The grants aren't described below

Creating the works from public domain print editions means that no one owns a United States copyright in these works, so the Foundation (and you!) can copy and distribute it in the United States without permission and without paying copyright royalties.

You can distribute print additions sourced from the public domain and so can the Foundation.

Public domain print editions cannot be distributed by the Foundation without incurring huge penalties and risk.

The main beneficiary of any subsidy for real estate is the person who owns the property at the time the subsidy is instituted, not the future buyer.

The main beneficiary is not the future buyer but the person who owns the property.

The main beneficiary is the person who owns the property.

The biggest part of the foundations work is family divorce, custody, child support, etc.

Family divorce, custody and child support are integral parts of the foundation

The foundation does not deal with family divorce, custody or child support.

STEWARDSHIP -The Federal Government's responsibility for the general welfare of the nation in perpetuity.

STEWARDSHIP - Taking care of something.

STEWARDSHIP - Neglecting the nation.

This would be a trust fund or special fund in the case of an earmarked (i.e.

This would be a special fund.

There would not be a trust fund or special fund in the case of an earmarked.

The law specifically forbids favoritism in awarding government jobs and contracts.

Government contracts can not be awarded because of favoritism because of the law.

The law requires favoritism in the awarding of government contracts.

Individuals' claims to their wealth and income must of course be balanced by the need to finance governmental activities, no matter how few and inconsequential they may be.

The government must be funded.

The government has no claim to individuals' wealth and income.

The 1996 welfare reform law allowed states to use Temporary Assistance for Needy Family (TANF) funds to establish subsidized saving accounts for TANF recipients.

The 1996 welfare reform law allowed states to use Temporary Assistance for Needy Family funds.

The 1996 welfare reform law allowed no states to use Temporary Assistance for Needy Family funds.

The federal government, like private corporations and other organizations, acquires facilities to support specific functions and missions and the general conduct of its business.

The federal government has facilities to support specific functions and the conduct of its business, just like private corporations and other organizations.

The federal government has no facilities to support the general conduct of its business, and has nothing in common with private corporations and other organizations.

TRANSFERS BETWEEN APPROPRIATION/FUND ACCOUNTS -Occur when all or part of the budget authority in one account is transferred to another account when such transfers are specifically authorized by law.

Transfers can be made between appropriation/fund accounts.

Transfers can never be made between appropriation/fund accounts.

Such PPE is expensed if purchased, but no amount is recognized if it is received as a donation.

If it is given as a donation, a PPE won't be treated as an expense.

PPE is always considered an expense regardless of it has been donated or not.

The financing of the imputed cost is also imputed to the employer entity.

Financing the costs is the responsibility of the employer.

Financing the costs is the responsibility of the federal government.

The quinquennial military service credit adjustment paid between the General Fund and the social security trust funds is likewise an other financing source to the social security trust funds but one that may be either positive or negative.

There is a quinquennial military service credit correction.

The General Fund receives no money from the military.

For trust funds (except trust revolving funds) and special funds, as explained elsewhere, the interest is normally but not always a nonexchange revenue.

It is also explained somewhere else, that trust funds' interests are not always a non-exchange revenue.

The interest on trust funds is always a non-exchange revenue.

The EU has given large subsidies to develop Greece's infrastructure and grants to excavate and protect its ancient monuments.

The EU is concerned about the Greek monuments.

Greece has not received any outside financial assistance.

These collections are deducted from gross disbursements in calculating outlays, rather than counted in governmental receipts.

Collections are not deducted from governmental receipts.

The government spends money on a lot of unnecessary things.

Instead, the payment constitutes a General Fund subsidy of the SMI trust fund.

The payment is from a General Fund subsidy of the SMI trust fund.

There is no payment.

Acquired for or in connection with is defined as including land acquired with the intent to construct general PP and E and land acquired in combination with general PP and E, including not only land used as the foundation, but also adjacent land considered to be the general PP and E's common grounds.

Adjacent land falls under the same land rights and land used for foundations.

Only land used as the foundation is considered common grounds.

Fees on post-1991 direct loans and loan guarantees.

Fees on direct loans and guarantees of loan, after 1991.

No fees imposed after 1991 on direct loans.

Donation of property, plant, and types that are expensed.

Donations involving plants, property, and types are expensed.

Donations involving plants, property, and types are not expensed.

Some offsetting collections are credited directly to appropriation or fund accounts; others, called offsetting receipts, are credited to receipt accounts.

Offsetting receipts get credited to receipt accounts.

All offsetting collections are credited to fund accounts.

DIRECTED FLOWS OF RESOURCES -Expenses to nonfederal entities imposed by federal laws or regulations without providing federal financing.

Federal financing providing is imposed by the federal law.

Companies have used resource without identifying the source of income.

government accounts within the unified budget.

The accounts inside the unified budget belonged to the government.

The unified budget has no government accounts.

According to the Departments, this rulemaking action does not impose unfunded mandates under the Unfunded Mandates Reform Act of 1995.

This action doesn't include an unfunded mandate.

Everyone is clear that this action is absolutely a mandate without proper funding.

It differs from the contribution to SMI primarily in that it is paid by another program entity (the CCC) rather than directly by the General Fund.

The contribution to SMI was paid directly by the General Fund.

The contribution to SMI was paid by another program entity and not directly by the General Fund.

NIAAA is a small institution with more priorities than money.

NIAAA does not have a large budget.

NIAAA has a huge operating budget.

The latter is a special state treasury account created at the high court's request and allowed for under legislation enacted earlier this year.

There is a special state treasury because of the high court.

The special state treasury was against the law.

GENERAL FUND - Accounts for receipts not earmarked by law for a specific purposes, the proceeds of general borrowing, and the expenditure of these moneys.

General fund is when accounts for receipts are not marked by law for a specific purpose.

General funds are earnmarked by law.

For purposes of this product, any reference to the Social Security trust fund refers to the combined Old-Age, Survivors, and Disability Insurance (OASDI) trust funds.

OSADI refers to the combined Old-Age, Survivors, and Disability Insurance trust funds.

OSADI refers to the combined Olive, Syrup, and Date Insurance trust funds.

REMSAD has been developed under funding from the U.S.

The U.S. helped fund REMSAD.

Other countries primarily funded REMSAD development.

utility, credit card, insurance and medical bills as well as advertisements from credit card companies, publishers, leisure services and banks).

Credit card, insurance and medical companies.

Places that will not take any form of payment.

EXPIRED APPROPRIATIONS (ACCOUNTS) - Appropriation accounts in which the balances are no longer available for incurring new obligations because the time available for incurring such obligations has expired.

Expired appropriations are accounts that have balances that aren't available anymore.

Expired appropriations are accounts that have balances that are available.

Therefore, fees are not recognized as a revenue, a gain, or an other financing source.

Fees are not either revenue nor a gain.

Fees are recognized as a revenue and a gain.

When such PP and E is donated to the Government, however, no amount is recognized as a cost.

No amount is recognized as a cost when pp and e is donated.

The cost is still recognized, regardless of donation.

Intragovernmental borrowing is a means of financing the entity's outlays.

The entity's outlays may be financed by intragovernmental borrowing.

Intragovernmental borrowing is not a way to finance anything.

The purpose of borrowing authority is generally to provide an entity with capital rather than to finance its operations.

Usually borrowing authority is used to grant capital to an entity, and not to finance operations.

Borrowing authority is solely used for financing an entity's operations.

For this reason, interest earned by revolving funds should normally be classified as exchange revenue.

Exchange revenue usually includes interest earned by revolving funds.

Excange revenue should never include interest earned on money.

Other mandatory spending is a residual category consisting of all non-Social Security, nonhealth mandatory spending.

Some spending is mandatory.

Non-Social Security mandatory spending is not included in the category.

Nevertheless, in some cases the entity does pay the Treasury at least some interest; and the Government's cost of borrowing to acquire the assets is recognized as a cost of the Government as a whole.

The entity sometimes pays the Treasury interest.

The entity never pays the Treasury interest.

Acquiring nonfederal financial assets could be another way to translate budget surpluses into resources available for investment.

Acquiring non-federal financial assets could be another way to translate budget surpluses.

Acquiring non-federal financial assets could be the only way to translate budget surpluses.

If benefits would have exceeded taxes, the OASDHI trust funds make a payment to the Railroad Social Security Equivalent Benefit Account; if benefits would have been less, the OASDHI trust funds receive a payment.

Regardless of the benefits amounts, the OASDHI is involved.

The OASDHI is not involved with benefits at all.

The amount of revenue ordinarily differs from the amount of deferred revenue.

Deferred revenue and revenue usually add up to two different numbers.

Revenue and deferred revenue usually add up to the same amount.

In the example above, Yellowstone National Park would be reported under a category, such as National Parks, as one of the total number of heritage assets under the auspices of the Department of the Interior; it also would be reported by the number of acres that it occupies under the stewardship land category for the Department.

Yellowstone National Park would be reported as a heritage asset.

Yellowstone National park would not be reported by the number of acres that it occupies under the stewardship land category.

Since the costs are recognized by the employer entity and its payment to the unemployment trust fund or the special benefits fund reimburses these funds for the costs they incur, the amounts these funds receive from the employer entity are exchange revenues.

The funds are reimbursed for the costs they incur.

There is no reimbursement.

Stewardship Investments - items treated as expenses in calculating net cost but meriting special treatment to highlight their substantial investment and long-term-benefit nature.

Stewardship investments are treated as expenses that have long term benefit

Stewardship investments are treated as earnings and are meant for the short term.

For these reasons, the employee contribution should have the same classification as contributions by non-Federal employees, which is nonexchange revenue.

All contributions are classified as nonexchange revenue.

Only non-Federal employees' contributions are classified as nonexchange revenue.

Interest (unless classified elsewhere), dividends, and rents (except for mineral rights) on Government property.

Mineral rights are excluded from rents on government property.

Rents for mineral rights on government property are included.

OTHER FINANCING SOURCES - Inflows of resources that increase net position of a reporting entity but that are not revenues or gains.

Other Financing Resources are not revenues or gains.

Other Financing resources include revenues and gains.

Like other revolving funds, it earns exchange revenue, which is an offset to its gross cost.

As a a rule, revolving funds earn some revenues.

This revolving fund does not earn any revenue.

When defined benefit pension plans lose money the plan sponsor, typically the employer, will ultimately bear the cost of the loss.

The employer is usually the sponsor of defined benefit pension plans.

Employers never are sponsors of defined benefit pension plans.

Interest on delinquent taxes and other receivables that arise as a result of custodial operations (582) Interest on post-1991 direct loans (582) Interest on Treasury securities held by revolving funds (590) Interest on Treasury securities held by trust funds and special funds except trust revolving funds (587) Interest on Treasury securities held by trust revolving funds (591) Interest on uninvested funds held by direct loan and guaranteed loan financing accounts (591) Interest received by one fund from another (588) Interest received by Treasury (591) Intragovernmental sales of goods and services by a fund other than a revolving fund (589) Intragovernmental sales of goods and services by a revolving fund (589) Negative subsidies on post-1991 direct laons and loan guarantees (598) Penalties due to delinquent taxes in connection with custodial activity (578) Premiums for SMI (Supplementary Medical Insurance), bank deposit insurance, pension benefit

SMI is a shortened word for "Supplementary Medical Insurance".

Interest on Treasury Securities held by revolving funds aren't addressed in these sections at all.

Interest costs include any reimbursable interest paid by the reporting entity directly to providers of goods or services related to the acquisition or construction of Federal mission PP

Interest costs include some interest paid by the reporting entity.

Interest costs do not cover any interests paid by the reporting entity.

The financing account holds fund balances, receives the subsidy cost payment from the credit program account, and includes all other cash flows to and from the government resulting from post-1991 direct loans or loan guarantees.

Financing account has the capability to direct loans and guarantees.

Financing account does not control the cash flow happening across.

-Investments in stewardship land,8 that is, land not acquired for or in connection with general property, plant, and equipment, for example, national forests, parks, and historic sites.

Investments in stewardship land which is land not gotten for the purpose of general property, plant, or equipment.

Stewardship land is land acquired for the specific purpose of general property.

These retained earnings are available to finance investment.

Investment can be financed using the retained earnings.

Investments must be financed in other ways than using retained earnings.

The type of funds to be deposited is strictly circumscribed, and the use to which that combined interest can be assigned, carefully delineated.

The type of funds which are to be deposited is circumscribed, and the use to which that interest can be used, carefully delineated.

The type of funds which are to be deposited are largely ignored and put into the IRA's of employees.

These savings do not take into account the costs of administering the gain-sharing program, which GSA officials believe were minimal.

GSA officials think that the program's administration costs were small.

The costs of administering the gain-sharing program were fully taken into account.

For guidance in measuring and reporting the cost of heritage assets transferred from other federal entities, and heritage assets acquired through donation or devise, see the general PP and E standard contained in Accounting for Property, Plant, and Equipment, SFFAS

Heritage assets may be acquired in multiple ways.

All assets incur costs at the same amount.

Land that is not acquired for or in connection with items of general PP&amp

The land was not part of the items for the general PP&.

The land was the largest part of the acquisition.

The Government collects these amounts through the exercise of its power to compel payment.

The government collects amounts to exercise its power

The government collects no amounts

Furthermore, the source of the invested balances is predominantly revenue earned from the sales of services, for which they incurred costs of operations when the revenue was earned.

The source of the invested balances is mostly from the sales of services.

The predominant source of invested balances is donated by the government.

Usually, a separate amount for administrative expenses is also appropriated to the program account.

Administrative expenses are placed in the program account.

The program account never accepts funds for administrative expenses.

Public Expenditure.

Expenditures can be public.

Expenditures may only be private.

contractor for expenses so long as the contractorReimbursement provides its best effort to complete the work called Contract for.

The contractor must put forth its best effort to get reimbursed.

The contractor will not be reimbursed for expenses.

a 2607(c)(5), permits HUD to exempt other payments or classes of payments from RESPA's prohibition on compensated referrals, after consulting with specified Federal agencies.

HUD works closely with RESPA as far as Federal agencies are concerned.

HUD stands for Hungry Underfed Donkeys, a government agency tasked to feed starving pack mules.

S. 556 also does not have an allocation scheme.

S 556 does not include an allocation scheme.

S 556 does include an allocation scheme.

Examples of other payments of a similar nature (and also classified as other financing sources) are the payment by the General Fund to the social security trust funds for military service credits and for certain uninsured persons at least 72 years old

Payment by the General Fund to the social trust fund is an example.

This payment program is for youth.

Benefit payments (not lump-sum payments) from private pensions or annuities and government employee pensions.

There are benefit payments from private and government employee pensions.

The benefit payments are only lump sum payments.

The distinction between these two major categories is that collections credited to appropriation or fund accounts are offset within the account that contains the associated disbursements (outlays), whereas offsetting receipts are in accounts separate from the associated disbursements.

One class of items (collections credited to appropriation) is held a related disbursement account while the other (offsetting receipts) is not.

Both categories are types of cars.

If the payment of terminal dividends is probable and the amount can be reasonably estimated, the liability should be recognized.

There is some liability for the payment of terminal dividends.

There is no liability for the payment of terminal dividends.

In a sense, individual accounts could serve as a way to channel saving through the government into resources for private investment while avoiding issues associated with government ownership of nonfederal assets.

Government ownership of nonfederal assets has problems associated with it.

Individual accounts would channel money into government coffers.

BUDGETARY ACCOUNTING - Budgetary accounting is the system that measures and controls the use of resources according to the purposes for which budget authority was enacted

Controlling how resources are used with respect to the budget authority is part of what defines budgetary accounting.

Measuring the use of budgetary authority isn't a factor when it comes to budgetary accounting.

Expenses included in calculating net cost for nonfederal physical property programs shall be reported as investments in required supplementary stewardship information accompanying the financial statements of the Federal Government and the separate reports of component units of the Federal Government responsible for such investments.

Expenses that are included in finding the net cost of a nonfederal physical property are investments.

Expenses that are included in finding the net cost of a nonfederal physical property are expenditures.