Baoufst-65-lfn-abzcqfclk-uupzc 〈REAL — Method〉

To ensure consistency by limiting the use of the term "deferred" only to these specific categories. :

: Specific items previously called assets (like certain derivatives or service concession arrangements) now move to this category. baoufst-65-lfn-abzcqfclk-uupzc

Reporting entities, including those filing through the Michigan Treasury Online Filing system , must use these classifications to remain in compliance with Generally Accepted Accounting Principles (GAAP). To ensure consistency by limiting the use of

: These elements are reported separately from assets and liabilities to show the "net position" of a government entity. baoufst-65-lfn-abzcqfclk-uupzc

To reclassify certain financial statement elements as or deferred inflows of resources .