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As a governmental fund, the debt service fund uses the modified accrual basis of accounting and the current financial resources measurement focus There are three accounting issues that are often encountered relating to debt service funds 1 Whether and when tax revenues should be recorded directly in a debt service fund 2 Expenditure recognition for debt service payments 3 Advance refunding of debt issues Each of these will be discussed briefly in the following sections Whether and When Tax Revenues Should Be Recorded Directly in a Debt Service Fund This is a fairly narrow issue of situations where a specific revenue source, such as property taxes or sales taxes, is restricted for debt service on general long-term debt.

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Assuming that the government has established a debt service fund, the accounting question is whether these restricted tax revenues should be recorded directly as revenue of the debt service fund or whether they should be recorded as revenue of the general fund and then recorded as a transfer to the debt service fund When taxes are specifically restricted for debt service, they may be reported directly as revenue in the debt service fund, rather than in the general fund with a subsequent transfer to the debt service fund However, circumstances such as a legal requirement to account for all revenues, including restricted taxes, in the general fund may sometimes require that restricted taxes be first reported in the general fund In this case, an operating transfer from the general fund to the debt service fund would be recorded for the amount of the specific tax.

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The accounting may be influenced by the manner in which these revenues are budgeted For example, the restricted tax revenue and the transfer to the debt service fund may both be part of the budget of the general fund, in which case it may make more sense to have the accounting follow that track than to record the revenue directly in the debt service fund This will also be true for taxes that are partially restricted for debt service For example, a property tax.

1. The lter H(z) is stable, i.e., its impulse response satis es the absolute summability condition

In this context we note that the Lagrangian multiplier X is not zero because substitution of X = 0 in (6.57) leadsto - C k = 0, which is not true. Hence,we can eliminate the Lagrangian multiplier dividing both sides (6.59) by X. Then we have: of

The software you need for publishing a Balanced Scorecard in PDF format is Adobe Acrobat. The resulting PDF files can be read with the free Adobe Reader. You can get a trial version of Adobe Acrobat and a free copy of Adobe Reader at www.adobe.com.

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Animating the Position of a Layer......................................................................................194 Keyframe placement ................................................................................................195 Animating positions in multiple layers ....................................................................196 Animating the Opacity Setting ..........................................................................................199 Animating Using Layer Styles ............................................................................................202 Animating the Global Lighting ..........................................................................................206 Animating Text..................................................................................................................207 Summary ..........................................................................................................................210

You can apply a number format to axes and data labels that show numeric data. This is similar to the number format that is used for Excel cells; you can choose a category, such as Currency or Percentage, and then ne-tune this format by choosing a number of decimal places, a method of handling negative numbers, and so on. To set a number format, follow these steps: 1. Right-click the axis and choose Format Axis. 2. In the Format Axis dialog box that appears, click Number. A list of number formats appears.

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