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Essentials of Accounting for Governmental and Not-for-Profit Organizations - page 13 / 19

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8-13

Required Activity Statement Reconciliation

Shows difference in accrual vs. modified accrual

Examples:

Excess of  depreciation over capital outlay expenditures

Gain/loss on sale of assets vs. “proceeds”

Deferred revenue items treated as revenues under accrual

Difference in bond proceeds and retirements

Net Internal Service Fund profit from government funds

Bond premium amortization

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