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GASB Topical Index

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CAPITAL ASSETS CAPITAL EXPENDITURES CAPITAL GRANTS AND CONTRIBUTIONS CAPITALIZATION CONTRIBUTIONS TO PUBLIC ENTITY RISK POOLS CAPITAL PROJECTS FUNDS CARES ACT CASH BALANCES CASH BASIS ACCOUNTING CASH DEPOSITS CASH FLOWS STATEMENTS CHANGES IN ACCOUNTING PRINCIPLE CHANGES IN ESTIMATES CHANGES IN FUND BALANCE CHANGES IN NET POSITION CHARACTER CLASSIFICATION OF EXPENDITURES CHARGES FOR SERVICES CHARITY CARE CLAIMS AND JUDGMENTS CLASSIFICATION AND TERMINOLOGY CLOSED-END MUTUAL FUNDS COLLATERALIZED BORROWING COLLECTIONS COLLEGES AND UNIVERSITIES COMBINING STATEMENTS COMMERCIAL AND GOVERNMENTAL ACCOUNTING COMPARED COMMERCIAL-TYPE FUNDS COMMITMENTS COMMITTED FUND BALANCE COMPENSATED ABSENCES COMPONENT UNIT FINANCIAL STATEMENTS COMPOSITE METHODS OF DEPRECIATION CONCENTRATION OF CREDIT RISK CONDENSED FINANCIAL INFORMATION CONDENSED FINANCIAL STATEMENTS CONDITION ASSESSMENTS CONDITION LEVEL CONDITION MEASUREMENT CONDUIT DEBT OBLIGATIONS CONSIDERATION CONSTRUCTION-TYPE CONTRACTS CONSUMPTION METHOD CONTINGENCIES CONTINUING INVOLVEMENT CONTRIBUTED CAPITAL CONTRIBUTIONS CORPORATION INCOME TAXES CREDIT RISK CURRENT COST CURRENT FINANCIAL RESOURCES MEASUREMENT FOCUS CURRENT LIABILITIES CURRENT REFUNDINGS CUSTODIAL CREDIT RISK CUSTODIAL FUNDS CUSTOMER UTILITY DEPOSITS