Government Finance Statistics Manual 2014

The Balance Sheet 177 maturity and an appropriate existing contractual rate, and interest should accrue until actual pay- ment i ...

178 Government Finance Statistics Manual 2014 classifi cation of nonfi nancial assets is shown in Table  7.2; more detailed clas ...

The Balance Sheet 179 the airline and a loan is recorded as a liability of the airline and an asset of the bank. Financial lease ...

180 Government Finance Statistics Manual 2014 considerable extent on location and may include land values. Th e geographical pat ...

The Balance Sheet 181 and machinery and equipment not elsewhere classi- fi ed. Machinery and equipment forming an integral part ...

182 Government Finance Statistics Manual 2014 Cultivated biological resources (61131) 7.59 Cultivated biological resources (6113 ...

The Balance Sheet 183 Computer soft ware and databases (611323) Entertainment, literary, and artistic originals (611324) Other ...

184 Government Finance Statistics Manual 2014 7.68 Mineral exploration and evaluation (611322) consist of the value of expenditu ...

The Balance Sheet 185 some single-use items, such as certain types of bal- listic missiles with a highly destructive capability, ...

186 Government Finance Statistics Manual 2014 7.82 Work in progress inventories are valued on the basis of the cost of productio ...

The Balance Sheet 187 7.91 All immovable nonproduced assets such as land and other natural resources within the economic territo ...

188 Government Finance Statistics Manual 2014 stone quarries, clay and sand pits, chemical and fer- tilizer mineral deposits, an ...

The Balance Sheet 189 profi ts by restricting the use of the assets to them- selves. Two types of intangible nonproduced assets ...

190 Government Finance Statistics Manual 2014 Such permits are issued mainly by government but may also be issued by other units ...

The Balance Sheet 191 liquidity and legal characteristics of the instruments that describe the underlying creditor-debtor relati ...

192 Government Finance Statistics Manual 2014 Table 7.9 Classifi cation of Financial Assets and Liabilities by Instrument and Re ...

The Balance Sheet 193 accounts not held as reserve assets, and all unallocated gold account liabilities, are classifi ed as depo ...

194 Government Finance Statistics Manual 2014 and foreign currency that is the liability of nonresi- dent units. (See paragraph ...

The Balance Sheet 195 interest and the time to maturity. Examples of bills are treasury bills, negotiable certifi cates of depos ...

196 Government Finance Statistics Manual 2014 earmarking of future revenue, such as receipts from toll roads, to service debt se ...