CAFR 2020 Presentation AND Definition
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Element IDStandard LabelDocumentationReferencesReferences
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[100000] NetPosition-Statement of Net Position - Table02#N/A#N/A#N/A
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cafr_StatementOfNetPositionAbstract
Statement of Net Position [Abstract]Information about the Statement of Net Position.#N/A#N/A
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cafr_StatementOfNetPositionTypeOfActivitiesAbstract
Statement of Net Position, Type Activities [Abstract]#N/A#N/A#N/A
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cafr_StatementOfNetPositionTable
Statement of Net Position [Table]Used to represent data reported in the Statement of Net Position.#N/A#N/A
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4cafr_TypeOfActivitiesAxisType of Activities [Axis]
Used as an identifier for Governmental activities, Business type activities or Primary Governmental activities.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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5cafr_TypeOfActivitiesDomainType of Activities [Domain]Information about type of activities.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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cafr_GovernmentalActivitiesMember
Governmental Activities [Member]
Governmental activities which are generally are financed through taxes, intergovernmental revenues, and other non-exchange revenues. These activities are usually reported in governmental funds and internal service funds.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 2200 and Paragraph 113
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cafr_BusinessTypeActivitiesMember
Business Type Activities [Member]
Represents business-type activities, which is one of two classes of activities reported in government-wide financial statements. Business-type activities are financed in whole or in part by fees charged to external parties for goods or services. These activities usually are reported in enterprise funds.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
GASB Concepts Statements, Paragraph 43 and Appendix B
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cafr_PrimaryGovernmentActivitiesMember
Primary Government Activities [Member]
Primary government activities. A primary government is any state government or general purpose local government (municipality, township or county) as well as a special-purpose government (for example, a school district or a park district).
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 2100 and Paragraph 112-113
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cafr_StatementOfNetPositionLineItems
Statement of Net Position [Line Items]Used to collect information found on a Statement of Net Position, Primary Government.#N/A#N/A
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10cafr_AssetsAbstractAssets [Abstract]Information about assets.#N/A#N/A
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11cafr_CurrentAssetsAbstractCurrent Assets [Abstract]Information about Current Assets.#N/A#N/A
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12cafr_CashAndCashEquivalentsCash and Cash Equivalents
Currency, coins, checks, money orders, and bankers' drafts on hand or on deposit with an official or agent designated as custodian of cash or demand deposits with financial institutions. Cash equivalents are short-term highly liquid investments including Treasury bills, commercial paper, and money market funds.
Government Finance Officers Association - Governmental Accounting, Auditing, and Financial Reporting
GAAFR 101.
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13cafr_RestrictedCashRestricted Cash
Amount of cash restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits.
#N/A#N/A
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cafr_CashAndCashEquivalentsWithFiscalAndEscrowAndOtherAgents
Cash and Cash Equivalents with Fiscal and Escrow and Other agents
Cash and cash equivalents with fiscal and escrow and other agents. Cash includes not only currency on hand, but also demand deposits with banks or other financial institutions. Cash also includes deposits in other kinds of accounts or cash management pools that have the general characteristics of demand deposit accounts in that the governmental enterprise may deposit additional cash at any time and also effectively may withdraw cash at any time without prior notice or penalty.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 2450 and Paragraph footnote 2.
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cafr_CashAndCashEquivalentsWithTreasurer
Cash and Cash Equivalents with Treasurer
Cash and cash equivalents with treasurer. Cash includes not only currency on hand, but also demand deposits with banks or other financial institutions. Cash also includes deposits in other kinds of accounts or cash management pools that have the general characteristics of demand deposit accounts in that the governmental enterprise may deposit additional cash at any time and also effectively may withdraw cash at any time without prior notice or penalty.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 2450 and Paragraph footnote 2.
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cafr_CashAndCashEquivalentsWithTrustee
Cash and Cash Equivalents with Trustee
Cash and cash equivalents with trustee. Cash includes not only currency on hand, but also demand deposits with banks or other financial institutions. Cash also includes deposits in other kinds of accounts or cash management pools that have the general characteristics of demand deposit accounts in that the governmental enterprise may deposit additional cash at any time and also effectively may withdraw cash at any time without prior notice or penalty.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 2450 and Paragraph footnote 2.
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cafr_CashAndCashEquivalentsOthers
Cash and Cash Equivalents, Others
Represents other cash and cash equivalents that the reporting entity does not separately disclose in the same statement or note. Cash includes not only currency on hand, but also demand deposits with banks or other financial institutions. Cash also includes deposits in other kinds of accounts or cash management pools that have the general characteristics of demand deposit accounts in that the governmental enterprise may deposit additional cash at any time and also effectively may withdraw cash at any time without prior notice or penalty.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 2450 and Paragraph footnote 2.
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cafr_CashAndCashEquivalentsAndInvestments
Cash and Cash Equivalents and Investments
Cash and cash equivalents and investments includes not only currency on hand, but also demand deposits with banks or other financial institutions. Cash also includes deposits in other kinds of accounts or cash management pools that have the general characteristics of demand deposit accounts in that the governmental enterprise may deposit additional cash at any time and also effectively may withdraw cash at any time without prior notice or penalty. Investments amounts pertaining to a security or other asset that (a) a government holds primarily for the purpose of income or profit and (b) has a present service capacity based solely on its ability to generate cash or to be sold to generate cash.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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19cafr_CashAndInvestmentsCash and Investments
Cash and investments. Cash includes not only currency on hand, but also demand deposits with banks or other financial institutions. Cash also includes deposits in other kinds of accounts or cash management pools that have the general characteristics of demand deposit accounts in that the governmental enterprise may deposit additional cash at any time and also effectively may withdraw cash at any time without prior notice or penalty. Investments amounts pertaining to a security or other asset that (a) a government holds primarily for the purpose of income or profit and (b) has a present service capacity based solely on its ability to generate cash or to be sold to generate cash.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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20cafr_InvestmentsCurrentInvestments, Current
Securities that are expected to be held for less than one year and that generate revenue in the form of interest or dividents.
Government Finance Officers Association - Governmental Accounting, Auditing, and Financial Reporting
GAAFR 103.
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cafr_PooledCashAndInvestments
Pooled Cash and Investments
Pooled cash and investments. Cash includes not only currency on hand, but also demand deposits with banks or other financial institutions. Cash also includes deposits in other kinds of accounts or cash management pools that have the general characteristics of demand deposit accounts in that the governmental enterprise may deposit additional cash at any time and also effectively may withdraw cash at any time without prior notice or penalty.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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cafr_InvestmentsWithStateTreasury
Investments with State Treasury
Investments with state treasury, which is the amounts pertaining to a security or other asset that (a) a government holds primarily for the purpose of income or profit and (b) has a present service capacity based solely on its ability to generate cash or to be sold to generate cash.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section I50 and Paragraph 103
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cafr_InvestmentsWithFiscalAgents
Investments with Fiscal Agents
Investments with fiscal agents, which is the amounts pertaining to a security or other asset that (a) a government holds primarily for the purpose of income or profit and (b) has a present service capacity based solely on its ability to generate cash or to be sold to generate cash.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section I50 and Paragraph 103
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24cafr_PooledInvestmentsPooled Investments
Pooled investments. Investments amounts pertaining to a security or other asset that (a) a government holds primarily for the purpose of income or profit and (b) has a present service capacity based solely on its ability to generate cash or to be sold to generate cash.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section I50 and Paragraph 103
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25cafr_OtherCurrentInvestmentsOther Current Investments
Other current investments which the reporting entity does not separately disclose in the same statement or note. Investments amounts pertaining to a security or other asset that (a) a government holds primarily for the purpose of income or profit and (b) has a present service capacity based solely on its ability to generate cash or to be sold to generate cash.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section I50 and Paragraph 103
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26cafr_IncomeTaxReceivableIncome Tax ReceivableIncome tax receivable which are taxes derived from state income tax.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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27cafr_PropertyTaxesReceivableProperty Taxes Receivable
Property taxes receivable. Property taxes are ad-valorem taxes levied on an assessed valuation of real property.
US Census BureauCOG, Glossary.
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cafr_SpecialAssessmentTaxesReceivable
Special Assessment Taxes ReceivableSpecial assessment taxes receivable, derived from state, municipal or school districts.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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29cafr_SalesTaxReceivableSales Tax Receivable
Sales tax receivable. Sales tax is a tax imposed upon the sale or consumption of goods.
US Census Bureau: F28Page 3 and Part II, B
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cafr_PaymentsInLieuOfTaxesReceivable
Payments in Lieu of Taxes ReceivableRevenue in lieu of taxes receivable.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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31cafr_OtherTaxesReceivableOther Taxes Receivable
Other taxes receivable which the reporting entity does not separately disclose in the same statement or note.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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32cafr_GrantsReceivableGrants ReceivableGrants receivable.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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33cafr_LeasesReceivableLeases ReceivableLeases receivable.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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34cafr_AccountsReceivableAccounts ReceivableAccounts receivable.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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cafr_InterGovernmentalReceivable
Inter Governmental Receivable
Inter-governmental receivable is appropriate where one governmental unit transfers resources to another, such as when states transfer shared revenues to local governments or act as an Intermediary in federally financed programs.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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cafr_InternalBalanceReceivable
Internal Balances Receivable
Internal balances receivable, which are net residual amounts due between governmental and business-type activities in the government-wide statement of net position.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Appendix B-GASB Concepts Statement 4, Paragraph 40
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37cafr_DepositsReceivableDeposits ReceivableDeposits receivable.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
40
38cafr_NotesReceivableNotes ReceivableNotes receivable.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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39cafr_LoansReceivableLoans ReceivableLoans receivable.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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40cafr_PenaltiesReceivablePenalties ReceivablePenalties receivable.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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cafr_ClaimsAndJudgmentsReceivable
Claims and Judgments ReceivableClaims and judgments receivable.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
44
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cafr_InvestmentIncomeReceivable
Investment Income Receivable
Investment income receivable, which is the compensation for the use of financial resources over a period of time.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
45
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cafr_ReceivablesFromContracts
Receivables from ContractsReceivables from contracts.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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cafr_ReceivablesNetOfAllowanceWhereApplicable
Receivables (Net of Allowance Where Applicable)
Amounts owed by private persons, firms, governmental units, or others, except for interfund receivables and are net of allowances for uncollectible accounts where applicable.
#N/A#N/A
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45cafr_InterestReceivableInterest Receivable
Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.
#N/A#N/A
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cafr_TuitionAndFeesReceivable
Tuition and Fees ReceivableTuition and other associated fees, for example, registration.#N/A#N/A
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47cafr_OtherReceivablesOther Receivables
Other receivables which the reporting entity does not separately disclose in the same statement or note. It is the total due to the entity within one year of the balance sheet date (or one operating cycle, if longer) from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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cafr_DueFromPrimaryGovernmentEntities
Due from Primary Government EntitiesDue from primary government entities.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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49cafr_DueFromComponentUnitDue from CompOnent UnitDue from component unit.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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cafr_DueFromOtherGovernmentEntities
Due from Other Government Entities
Due from other government entities that the reporting entity does not separately disclose in the same statement or note.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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51cafr_DueFromFiduciaryFundsDue from Fiduciary FundsDue from fiduciary funds.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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52cafr_DueFromEntitiesFundsDue from Entities FundsDue from entities funds.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
55
53cafr_DueFromOtherFundsDue from Other Funds
Due from other funds amounts that the reporting entity does not separately disclose in the same statement or note.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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54cafr_DueFromOthersDue from OthersDue from others.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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55cafr_ReceivablesReceivables
Amounts owed by private individuals or organizations for goods and services furnished by a government.
Government Finance Officers Association - Governmental Accounting, Auditing, and Financial Reporting
Adapted from GAAFR 115, 2200, Footnote 44—Revenues should be reported net of discounts and allowances with the discount or allowance amount parenthetically disclosed on the face of the statement or in a note to the financial statements. Alternatively, revenues may be reported gross with the related discounts and allowances reported directly beneath the revenue amount. [GASBS 34, fn40
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cafr_TuitionAndFeesAllowances
Tuition and Fees AllowancesThe portion of tuition and fees receivable estimated not to be collectible.
Government Finance Officers Association - Governmental Accounting, Auditing, and Financial Reporting
Adapted from GAAFR 105.1 & 107.1.
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57cafr_PropertyTaxAllowancesAllowance for Property TaxesThe portion of property taxes receivable estimated not to be collectible.
Government Finance Officers Association - Governmental Accounting, Auditing, and Financial Reporting
Adapted from GAAFR 105.1 & 107.1.
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cafr_InterestReceivableAllowances
Allowance for Uncollectible InterestThe portion of interest receivable estimated not to be collectible.
Government Finance Officers Association - Governmental Accounting, Auditing, and Financial Reporting
Adapted from GAAFR 105.1 & 107.1.
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cafr_AccumulatedDepreciationandAmortization
Accumulated Depreciation and Amortization
The total amount of depreciation expense that has been recorded from the time the asset was put into service until the date of the balance sheet.
#N/A#N/A
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60cafr_AccumulatedDepreciationAccumulated Depreciation
The accumulation of systematic and rational allocations of the estimated cost of using assets, on a historical basis, over the useful life of the assets.
Government Finance Officers Association - Governmental Accounting, Auditing, and Financial Reporting
Adapted from GAAFR 162.1 and 163.1
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61cafr_InventoriesCurrentInventories, Current
Inventories, classified as current, which are materials and supplies on hand for future consumption or goods held for resale rather than for use in operations.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section I40 and Paragraph 102
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62cafr_PrepaidExpensesPrepaid Expenses
Prepaid expenses which is an asset resulting from the payment for goods or services to be received in the future.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 2300 and Paragraph footnote1
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63cafr_PrepaidDepositsPrepaid Deposits
Prepaid deposits which is an asset resulting from the payment for goods or services to be received in the future.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 2300 and Paragraph footnote1
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64cafr_PrepaidOPEBPrepaid OPEB
Prepaid other post-employment benefits plan, which is an asset resulting from the payment for services to be received in the future.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 2300 and Paragraph footnote1
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65cafr_OtherPrepaidAssetsOther Prepaid Assets
Other prepaid assets which the reporting entity does not separately disclose in the same statement or note. It is an asset resulting from the payment for goods or services to be received in the future.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 2300 and Paragraph footnote1
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cafr_SecuritiesLendingCollateralAssets
Securities Lending Collateral, AssetsSecurities lending collateral, assets.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
69
67cafr_RegulatoryAssetsCurrentRegulatory Assets, CurrentRegulatory assets, classified as current.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
70
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cafr_DerivativeInstrumentsAssetsCurrent
Derivative Instruments Assets, CurrentDerivative instruments assets, classified as current.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
71
69cafr_OtherCurrentAssetsOther Current Assets
Other current assets which the reporting entity does not separately disclose in the same statement.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Use with NameOfOtherCurrentAssetsAxis which is a typed dimension which can be used to represent a specific type of Other Current Asset, for example, "Proceeds to be Used for Road Improvements"; if no axis is used, this element represents the sum of all other current assets not elsewhere classified on the statement.
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70cafr_CurrentAssetsCurrent AssetsCurrent Assets.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Cod. 1800 Par 109.
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71cafr_RestrictedAssetsRestricted Assets
Restricted assets should be reported when restrictions on asset use change the nature or normal understanding of the availability of the asset.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Cod. 2200 Par. 180. Can be used with the typed dimension NameOfRestrictedAssets which can be used to represent a specific type of Restricted Assets which is not represented in the taxonomy. If no axis is used, this element represents the total of Restricted Assets.
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cafr_NonCurrentAssetsAbstract
Noncurrent Assets [Abstract]Information about noncurrent assets.#N/A#N/A
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cafr_CapitalAssetsNonDepreciableAndNonAmortizable
Capital Assets Non Depreciable and NonAmortizableCapital assets that are non depreciable or non amortizable.
Can be used with NameOfCapitalAssetsNondepreciableAxis which is a typed dimension, to represent other nondepreciable capital assets not represented in the taxonomy. If not used, represents the sum of capital assets nondepreciable.
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cafr_CapitalAssetsDepreciableNetOfAccumulatedDepreciationAndAmortization
Capital Assets, Depreciable (Net of Accumulated Depreciation and Amortization)
Capital assets, classified as depreciable.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 1400 and Paragraph 103. Can be used with NameOfCapitalAssetsDepreciableNetOfAccumulatedDepreciationAndAmortizationAxis which is a typed dimension which can be used to represent a specific type of Capital Assets, Depreciable which is not represented in the taxonomy. If no axis is used, this element represents total Capital Assets, Depreciable, Net of Accumulated Depreciation and Amortization.
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cafr_InvestmentsInSubsidiaries
Investments in Subsidiaries
Investments in subsidiaries, which is the amounts pertaining to a security or other asset that (a) a government holds primarily for the purpose of income or profit and (b) has a present service capacity based solely on its ability to generate cash or to be sold to generate cash.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section I50 and Paragraph 103
78
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cafr_InvestmentsInJointVentures
Investments in Joint Ventures
Investments in joint ventures, which is the amounts pertaining to a security or other asset that (a) a government holds primarily for the purpose of income or profit and (b) has a present service capacity based solely on its ability to generate cash or to be sold to generate cash.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section I50 and Paragraph 103
79
77cafr_InvestmentsInAssociatesInvestments in Associates
Investments in associates, which is the amounts pertaining to a security or other asset that (a) a government holds primarily for the purpose of income or profit and (b) has a present service capacity based solely on its ability to generate cash or to be sold to generate cash.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section I50 and Paragraph 103
80
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cafr_OtherNoncurrentInvestments
Other Noncurrent Investments
Other noncurrent investments which the reporting entity does not separately disclose in the same statement or note. Investments amounts pertaining to a security or other asset that (a) a government holds primarily for the purpose of income or profit and (b) has a present service capacity based solely on its ability to generate cash or to be sold to generate cash.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section I50 and Paragraph 103
81
79cafr_InventoriesNonCurrentInventories, Noncurrent
Inventories, classified as noncurrent, which are materials and supplies on hand for future consumption or goods held for resale rather than for use in operations.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section I40 and Paragraph 102
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cafr_RegulatoryAssetsNonCurrent
Regulatory Assets, NoncurrentRegulatory assets, classified as noncurrent.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
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cafr_DerivativeInstrumentsAssetsNonCurrent
Derivative Instruments Assets, NoncurrentDerivative instruments assets, classified as noncurrent.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
84
82cafr_CapitalAssetsCapital Assets
The amount after accumulated depreciation and amortization of physical assets such as land, improvements to land, easements, buildings, building improvements, vehicles, machinery, equipment, works of art and historical treasures, infrastructure, construction in progress, and all other tangible or intangible assets that have been, or will be, used in operations and that have initial useful lives extending beyond a single reporting period. Infrastructure assets are long-lived capital assets that normally are stationary in nature and can be preserved for a significantly greater number of years than most capital assets.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Section 1400 and Paragraph 103
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83cafr_NetPensionAssetNet Pension AssetNet pension asset.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Statement No. 45.
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84cafr_NetOPEBAssetNet OPEB Asset
An employer's net OPEB obligation is defined as the cumulative difference between annual OPEB cost and the employer's contributions to a plan, including the OPEB liability or asset at transition, if any. Use this concept when there is an OPEB asset.
#N/A#N/A
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85cafr_OtherNoncurrentAssetsOther Noncurrent Assets
Other noncurrent assets which the reporting entity does not separately disclose in the same statement or note.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Use with NameOfOtherNoncurrentAssetsAxis which is a typed dimension which can be used to represent a specific type of noncurrent asset. If no axis is used, this element represents the sum of Other Noncurrent Assets, not elsewhere classified.
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86cafr_NonCurrentAssetsNoncurrent Assetsnoncurrent assets.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
89
87cafr_AssetsHeldForResaleAssets Held for Resale
Held for resale assets are long -lived assets that have been previously bought, for which there is a concrete plan to dispose of the asset by sale.
#N/A#N/A
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88cafr_IntangibleAssetsIntangible Assets
An intangible asset is classified as a capital assets. It is an asset that lacks physical substance, is nonfinancial in nature, and has an initial useful life extending beyond a single reporting period.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Statement No. 51, Accounting and Financial Reporting for Intangible Assets
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89cafr_ComputerSoftwareComputer Software
Computer software is a common type of intangible asset that is often internally generated. Computer software should be considered internally generated if it is developed in-house by the government’s personnel or by a third-party contractor on behalf of the government. Commercially available software that is purchased or licensed by the government and modified using more than minimal incremental effort before being put into operation also should be considered internally generated.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Statement No. 51, Accounting and Financial Reporting for Intangible Assets
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90cafr_EasementsEasements
An easement is a nonpossessory right to use and/or enter onto the real property of another without possessing it.
#N/A#N/A
93
91cafr_PatentsPatents
A patent is a form of intellectual property that gives its owner the legal right to exclude others from making, using, selling and importing an invention for a limited period of years, in exchange for publishing an enabling public disclosure of the invention.
#N/A#N/A
94
92cafr_TimberRightsTimber Rights
Timber rights are an interest in a property's timber that allows one to buy or sell the interest in the timber separately from the land.
#N/A#N/A
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93cafr_TrademarksTrademarks
A trademark is a type of intellectual property consisting of a recognizable sign, design, or expression which identifies products or services of a particular source from those of others, although trademarks used to identify services are usually called service marks.
#N/A#N/A
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94cafr_WaterRightsWater Rights
Water rights are the right to legally appropriate water and put it to beneficial use now and in the future.
#N/A#N/A
97
95cafr_AssetsAssetsResources with present service capacity that the government presently controls.
Codification of Governmental Accounting and Financial Reporting Standards, GASB
Appendix B-GASB Concepts Statement 4, Paragraphs 8 through 16.
98
96
cafr_DeferredOutflowsOfResourcesAbstract
Deferred Outflows of Resources [Abstract]Information about deferred outflows of resources.#N/A#N/A
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cafr_DeferredOutflowsOfResourcesDebt
Deferred Outflows of Resources, Debt Items
Consumption of debt related net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
#N/A#N/A
100
98
cafr_DeferredOutflowsOfResourcesOPEB
Deferred Outflows of Resources, OPEB Items
Consumption of OPEB related net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
#N/A#N/A
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