Government Finance Statistics Manual 2014

Revenue 97 included in this item are taxes levied on gambling and betting stakes for horse races, football pools, lotteries, and ...

98 Government Finance Statistics Manual 2014 slaughterhouses to fi nance a service provided to farmers Fees where government is ...

Revenue 99 5.80 Motor vehicle taxes (11451) include taxes on the use of motor vehicles or permission to use motor vehicles. It d ...

100 Government Finance Statistics Manual 2014 Other taxes on goods and services (1146) 5.82 Other taxes on goods and services (1 ...

Revenue 101 5.87 Property income receivable from export or import enterprises or marketing boards that do not represent monopoly ...

102 Government Finance Statistics Manual 2014 stamps assignable to a single category, such as liquor and cigarettes, would be sh ...

Revenue 103 assessed on a diff erent base and earmarked for fund- ing social protection schemes are classifi ed in the re- spect ...

104 Government Finance Statistics Manual 2014 good, service, or asset to another unit without receiv- ing from the latter any go ...

Revenue 105 a legal claim when it has satisfi ed certain conditions, such as the prior incurrence of expenses for a spe- cifi c ...

106 Government Finance Statistics Manual 2014 Dividends (1412). 5.111 Dividends (1412) are the distributed earn- ings allocated ...

Revenue 107 the ratio of dividends to distributable income over the recent past and assess the plausibility that the current lev ...

108 Government Finance Statistics Manual 2014 agreement, the owner can extend or withhold permis- sion for continued use of the ...

Revenue 109 5.130 General government units may grant leases to other institutional units that permit them to extract these depos ...

110 Government Finance Statistics Manual 2014 of these retained earnings should be recorded as re- invested earnings on foreign ...

Revenue 111 products made at vocational schools, seeds from ex- perimental farms, postcards and art reproductions by museums, fe ...

112 Government Finance Statistics Manual 2014 nonprofi t institutions serving households can receive subsidies when the transfer ...

Revenue 113 Table 5.12 Detailed Classifi cation of Premiums, Fees, and Claims Receivable Related to Nonlife Insurance and Standa ...

Expense 6 Th is chapter defi nes the concept of expense and de- scribes the manner in which expense is classifi ed. Defi ning Ex ...

Expense 115 obligation to make payments or otherwise give up resources (see paragraph 3.62). In the absence of a complete invent ...

116 Government Finance Statistics Manual 2014 fl ow occurs, irrespective of when the labor exchange takes place. Wages and salar ...