27
Significant Accrual Adjustments - Statement of Net Assets – Governmental Funds
•Long term assets
–Receivables ( present value - APB 21)
–Capital Assets (including interest - SFAS 34)
•Liabilities -  separated between due dates less than 1 year and greater than one year
–Debt
–Compensated absences
–Claims and judgments
–Pension benefit obligation
–