Question
Where is net pension liability reported?
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Answer
Government-wide statements, not governmental funds.
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Question
What triggers recognition of grant revenue under GASB 33?
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Answer
When all eligibility requirements are met.
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Question
When are imposed nonexchange revenues like property taxes recognized?
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Answer
In the period levied, if available under modified accrual.
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Question
Where are capital assets reported in governmental accounting?
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Answer
Government-wide statements, and proprietary/fiduciary funds.
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