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Codification of Governmental Accounting and Financial Reporting V. STAND-ALONE REPORTING—SPECIALIZED UNITS AND ACTIVITIES
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V. STAND-ALONE REPORTING—SPECIALIZED UNITS AND ACTIVITIESBN5—BANKRUPTCIESBR10—BROADCASTERSCA5—CABLE TELEVISION SYSTEMSCO5—COLLEGES AND UNIVERSITIESCO10—COMBINATIONS AND DISPOSALS OF OPERATIONSHO5—HOSPITALS AND OTHER HEALTHCARE PROVIDERSIN3—INSURANCE ENTITIES—OTHER THAN PUBLIC ENTITY RISK POOLSIN5—INVESTMENT POOLS (EXTERNAL)PE5—PENSION PLANS ADMINISTERED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITPE6—PENSION PLANS ADMINISTERED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONPO20—PUBLIC ENTITY RISK POOLSPO50—POSTEMPLOYMENT BENEFIT PLANS (OTHER THAN PENSION PLANS) ADMINISTERED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITPO51—POSTEMPLOYMENT BENEFIT PLANS (OTHER THAN PENSION PLANS) ADMINISTERED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONRE10—REGULATED OPERATIONSSP20—SPECIAL-PURPOSE GOVERNMENTSUT5—UTILITIES
V. STAND-ALONE REPORTING—SPECIALIZED UNITS AND ACTIVITIESBN5—BANKRUPTCIESBR10—BROADCASTERSCA5—CABLE TELEVISION SYSTEMSCO5—COLLEGES AND UNIVERSITIESCO10—COMBINATIONS AND DISPOSALS OF OPERATIONSHO5—HOSPITALS AND OTHER HEALTHCARE PROVIDERSIN3—INSURANCE ENTITIES—OTHER THAN PUBLIC ENTITY RISK POOLSIN5—INVESTMENT POOLS (EXTERNAL)PE5—PENSION PLANS ADMINISTERED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITPE6—PENSION PLANS ADMINISTERED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONPO20—PUBLIC ENTITY RISK POOLSPO50—POSTEMPLOYMENT BENEFIT PLANS (OTHER THAN PENSION PLANS) ADMINISTERED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED BENEFITPO51—POSTEMPLOYMENT BENEFIT PLANS (OTHER THAN PENSION PLANS) ADMINISTERED THROUGH TRUSTS THAT MEET SPECIFIED CRITERIA—DEFINED CONTRIBUTIONRE10—REGULATED OPERATIONSSP20—SPECIAL-PURPOSE GOVERNMENTSUT5—UTILITIES