Government Finance Statistics Manual 2014

Institutional Units and Sectors 37 2.146 A variety of practices exist among sinking funds as to both their operation and the deg ...

38 Government Finance Statistics Manual 2014 payments surpluses, offi cial foreign currency opera- tions, the proceeds of privat ...

Institutional Units and Sectors 39 control is established by the enabling instruments and nonmarket nature of these entities. T ...

3 Economic Flows, Stock Positions, and Accounting Rules Th is chapter describes the economic fl ows and stock po- sitions of the ...

Economic Flows, Stock Positions, and Accounting Rules 41 there is collective recognition and acceptance by the community of the ...

42 Government Finance Statistics Manual 2014 considered transfers. Th e amount of collective service or benefi t that may eventu ...

Economic Flows, Stock Positions, and Accounting Rules 43 include all transactions that do not involve any cash fl ows, such as b ...

44 Government Finance Statistics Manual 2014 administrative arrangements. Two kinds of rerouting occur: In the fi rst kind of r ...

Economic Flows, Stock Positions, and Accounting Rules 45 li abilities include changes resulting from exchange rate movements. In ...

46 Government Finance Statistics Manual 2014 legal and economic owners are diff erent, the reference should generally be underst ...

Economic Flows, Stock Positions, and Accounting Rules 47 interest, other property income, or holding gains. Fi- nancial claims c ...

48 Government Finance Statistics Manual 2014 is, the total value of assets equals the total value of li- abilities plus net wort ...

Economic Flows, Stock Positions, and Accounting Rules 49 Th ese alternative recording bases are discussed in more detail in para ...

50 Government Finance Statistics Manual 2014 administrative accounting system. For instance, data on payments for the delivery o ...

Economic Flows, Stock Positions, and Accounting Rules 51 be diffi cult for a government unit to know the full amount of tax reve ...

52 Government Finance Statistics Manual 2014 may be recorded in the periods in which they are paid, and any fi nal tax liability ...

Economic Flows, Stock Positions, and Accounting Rules 53 continuously over the whole period the contract lasts or the asset is a ...

54 Government Finance Statistics Manual 2014 Time of recording other economic fl ows. 3.98 Other changes in the volume of assets ...

Economic Flows, Stock Positions, and Accounting Rules 55 pay government suppliers on behalf of government. Government lending sh ...

56 Government Finance Statistics Manual 2014 price-equivalents provides an approximation to mar- ket prices. In such cases, mark ...