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Statement of Activities- Program and General Revenues
•Program revenues reduce the net cost of a program
–Charges for services
–Program specific grants and contributions
•Net cost is financed by general revenues
Program revenues derived directly from the program itself or from parties outside the reporting government’s taxpayers or citizenry, as a whole; they reduce the net cost of the function to be financed  from the government’ general revenues.  The Statement of activities should separately report three categories of program revenues:  (a) charges for services, (b) program-specific operating grants and contributions, and (c ) program-specific capital grants and contributions.
Charges for services include revenues based on exchange or exchange-like transactions.  These revenues arise from charges to customers or applicants who purchase use, or directly benefit from the goods, services, or privileges.
Program specific grants and contributions (operating and capital) include revenues arising from mandatory and voluntary nonexchange transactions with other governments, organizations, or individuals that are restricted for use in a particular program.

All revenues are general revenues unless they are required to be reported as program revenues.
All taxes, even those that are levied for a specific purpose, are general revenues and should be reported by type of tax - for example, sales tax, property tax, income tax, etc.