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STATEMENT NO. 1 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 2 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 3 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 4 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 5 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 6 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 7 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 8 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 9 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 10 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 11 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 12 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 13 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 14 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 15 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 16 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 17 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 18 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 19 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 20 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 21 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 22 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 23 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 24 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 25 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 26 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 27 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 28 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 29 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 30 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 31 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 32 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 33 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 34 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 35 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 36 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 37 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 38 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 39 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 40 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 41 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 42 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 43 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 44 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 45 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 46 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 47 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 48 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 49 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 50 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 51 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 52 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 53 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 54 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 55 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 56 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 57 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 58 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 59 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 60 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 61 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 62 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 63 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 64 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 65 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 66 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 67 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 68 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 69 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 70 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 71 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 72 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 73 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 74 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 75 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 76 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 77 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 78 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 79 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 80 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 81 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 82 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 83 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 84 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 85 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 86 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 87 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 88 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 89 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 90 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 91 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 92 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 93 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 94 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 95 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT 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STATEMENT NO. 1 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 2 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 3 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 4 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 5 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 6 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 7 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 8 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 9 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 10 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 11 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 12 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 13 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 14 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 15 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 16 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 17 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 18 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 19 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 20 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 21 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 22 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 23 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 24 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 25 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 26 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 27 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 28 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 29 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 30 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 31 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 32 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 33 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 34 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 35 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 36 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 37 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 38 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 39 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 40 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 41 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 42 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 43 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 44 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 45 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 46 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 47 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 48 OF THE GOVERNMENTAL 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