Notes & Samples
1 - 9  |  10 - 18  |  19 - 32

• Instructions for the ONDSS Web Application
• Note 1 – Summary of Significant Accounting Policies
  • Fund Structure
  • Basis of Accounting
  • Net Position and Fund Balances
  • Budgets & Budgetary Accounting
  • Assets, Deferred Outflows of Resources, Liabilities, Deferred Inflows of Resources and Fund Balances/Net Position
  • Sample
• Note 2 – Capital Assets
  • Summary of Changes in Capital Assets
  • Instructions for the CANSS Web Application
  • SPA Capital Assets Reports
  • Sample
• Note 3 – Deposits, Investments and Repurchase Agreements
  • General
  • USAS Transaction Entries
  • Instructions for the DINSS Web Application
  • Sample
• Note 4 – Short-Term Debt
  • Sample
• Note 5 – Long-Term Liabilities
  • USAS Transaction Entries
  • Reporting Long-Term Liabilities
  • Notes and Loans Payable
  • Claims & Judgments
  • Employee Compensable Leave
  • Compensable Leave Liability Methodology
  • Bonds Payable
  • Leases/SBITAs
  • Liabilities Payable from Restricted Assets
  • Pollution Remediation Obligations
  • Certain Asset Retirement Obligations
  • Direct Borrowings and Direct Placements
  • Pledged Future Revenues
  • Availability Payment Arrangements
  • Instructions for the LTLN Web Application
  • Sample
• Note 6 – Bonded Indebtedness
  • Bonds Payable Disclosures
  • Accounting for Early Extinguishments and Advance Refunding
  • Demand Bonds
  • Build America Bonds
  • Derivative Instruments
  • Bond Payable Entries
  • Reporting of Issuance of Long-Term Debt
  • Conduit Debt
  • Pledged Future Revenues
  • Schedule 2A – Miscellaneous Bond Information
  • Schedule 2B – Changes in Bonded Indebtedness
  • Schedule 2C – Debt Service Requirements
  • Schedule 2D – Analysis of Funds Available for Debt Service
  • Schedule 2E – Defeased Bonds Outstanding
  • Schedule 2F – Early Extinguishment and Refunding
  • Instructions for the BRS Web Application
  • Samples
• Note 7 – Derivative Instruments
  • Derivative Instruments Overview and Activity Table Summary
  • Hedging Derivative Instruments Disclosures
  • Hedging Derivative Instruments – Evaluating Effectiveness
  • Investment Derivative Instruments Disclosures
  • Other Required Disclosures
  • Accounting for Derivative Instruments in USAS
  • Sample Overview
• Note 8 – Leases/SBITAs
  • Lessees
  • Lessors
  • Lessors - Regulated Leases
  • Subscription-based IT Arrangements
  • Instructions for the LNSS Web Application
  • Sample
• Note 9 – Defined Benefit Pension Plans and Defined Contribution Plan
  • Administrators
  • Agencies
  • Universities