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Codification of Governmental Accounting and Financial Reporting IV. SPECIFIC BALANCE SHEET AND OPERATING STATEMENT ITEMS
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IV. SPECIFIC BALANCE SHEET AND OPERATING STATEMENT ITEMSA10—CERTAIN ASSET RETIREMENT OBLIGATIONSB50—BOND, TAX, AND REVENUE ANTICIPATION NOTESC20—CASH DEPOSITS WITH FINANCIAL INSTITUTIONSC50—CLAIMS AND JUDGMENTSC55—COMMON STOCK—COST METHODC60—COMPENSATED ABSENCESC65—CONDUIT DEBT OBLIGATIONSC75—CONSTRUCTION-TYPE CONTRACTS—LONG-TERMD20—DEBT EXTINGUISHMENTS AND TROUBLED DEBT RESTRUCTURINGD25—DEFERRED COMPENSATION PLANS (IRC SECTION 457)D30—DEMAND BONDSD40—DERIVATIVE INSTRUMENTSE70—ESCHEAT PROPERTYF60—FOOD STAMPSF70—FOREIGN CURRENCY TRANSACTIONI30—INTEREST COSTS—IMPUTATIONI40—INVENTORYI50—INVESTMENTSI55—INVESTMENTS—REVERSE REPURCHASE AGREEMENTSI60—INVESTMENTS—SECURITIES LENDINGI70—IRREVOCABLE SPLIT-INTEREST AGREEMENTSJ50—ACCOUNTING FOR PARTICIPATION IN JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATIONSL10—LANDFILL CLOSURE AND POSTCLOSURE CARE COSTSL20—LEASESL30—LENDING ACTIVITIESSECTION N30—NONEXCHANGE FINANCIAL GUARANTEESN50—NONEXCHANGE TRANSACTIONSN70—NONMONETARY TRANSACTIONSP20—PENSION ACTIVITIES—REPORTING FOR BENEFITS PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITP21—PENSION ACTIVITIES—REPORTING FOR BENEFITS PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONP22—PENSION ACTIVITIES—REPORTING FOR BENEFITS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITP23—REPORTING ASSETS ACCUMULATED FOR DEFINED BENEFIT PENSIONS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIAP24—PENSION ACTIVITIES—REPORTING FOR BENEFITS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONP40—POLLUTION REMEDIATION OBLIGATIONSP50—POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS—REPORTING FOR BENEFITS PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITP51—POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS—REPORTING FOR BENEFITS PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONP52—POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS—REPORTING FOR BENEFITS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITP53—REPORTING ASSETS ACCUMULATED FOR DEFINED BENEFIT POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIAP54—POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS—REPORTING FOR BENEFITS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONP70—PROPERTY TAXESP80—PROPRIETARY FUND ACCOUNTING AND FINANCIAL REPORTINGR30—REAL ESTATER50—RESEARCH AND DEVELOPMENT ARRANGEMENTSS20—SALES AND PLEDGES OF RECEIVABLES AND FUTURE REVENUES AND INTRA-ENTITY TRANSFERS OF ASSETS AND FUTURE REVENUESS30—SERVICE CONCESSION ARRANGEMENTSS40—SPECIAL ASSESSMENTST10—TAX ABATEMENTST25—TERMINATION BENEFITST50—TOBACCO SETTLEMENT RECOGNITIONU50—UNEMPLOYMENT COMPENSATION BENEFIT PLANS
IV. SPECIFIC BALANCE SHEET AND OPERATING STATEMENT ITEMSA10—CERTAIN ASSET RETIREMENT OBLIGATIONSB50—BOND, TAX, AND REVENUE ANTICIPATION NOTESC20—CASH DEPOSITS WITH FINANCIAL INSTITUTIONSC50—CLAIMS AND JUDGMENTSC55—COMMON STOCK—COST METHODC60—COMPENSATED ABSENCESC65—CONDUIT DEBT OBLIGATIONSC75—CONSTRUCTION-TYPE CONTRACTS—LONG-TERMD20—DEBT EXTINGUISHMENTS AND TROUBLED DEBT RESTRUCTURINGD25—DEFERRED COMPENSATION PLANS (IRC SECTION 457)D30—DEMAND BONDSD40—DERIVATIVE INSTRUMENTSE70—ESCHEAT PROPERTYF60—FOOD STAMPSF70—FOREIGN CURRENCY TRANSACTIONI30—INTEREST COSTS—IMPUTATIONI40—INVENTORYI50—INVESTMENTSI55—INVESTMENTS—REVERSE REPURCHASE AGREEMENTSI60—INVESTMENTS—SECURITIES LENDINGI70—IRREVOCABLE SPLIT-INTEREST AGREEMENTSJ50—ACCOUNTING FOR PARTICIPATION IN JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATIONSL10—LANDFILL CLOSURE AND POSTCLOSURE CARE COSTSL20—LEASESL30—LENDING ACTIVITIESSECTION N30—NONEXCHANGE FINANCIAL GUARANTEESN50—NONEXCHANGE TRANSACTIONSN70—NONMONETARY TRANSACTIONSP20—PENSION ACTIVITIES—REPORTING FOR BENEFITS PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITP21—PENSION ACTIVITIES—REPORTING FOR BENEFITS PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONP22—PENSION ACTIVITIES—REPORTING FOR BENEFITS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITP23—REPORTING ASSETS ACCUMULATED FOR DEFINED BENEFIT PENSIONS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIAP24—PENSION ACTIVITIES—REPORTING FOR BENEFITS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONP40—POLLUTION REMEDIATION OBLIGATIONSP50—POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS—REPORTING FOR BENEFITS PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITP51—POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS—REPORTING FOR BENEFITS PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONP52—POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS—REPORTING FOR BENEFITS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITP53—REPORTING ASSETS ACCUMULATED FOR DEFINED BENEFIT POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIAP54—POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS—REPORTING FOR BENEFITS NOT PROVIDED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONP70—PROPERTY TAXESP80—PROPRIETARY FUND ACCOUNTING AND FINANCIAL REPORTINGR30—REAL ESTATER50—RESEARCH AND DEVELOPMENT ARRANGEMENTSS20—SALES AND PLEDGES OF RECEIVABLES AND FUTURE REVENUES AND INTRA-ENTITY TRANSFERS OF ASSETS AND FUTURE REVENUESS30—SERVICE CONCESSION ARRANGEMENTSS40—SPECIAL ASSESSMENTST10—TAX ABATEMENTST25—TERMINATION BENEFITST50—TOBACCO SETTLEMENT RECOGNITIONU50—UNEMPLOYMENT COMPENSATION BENEFIT PLANS