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Statement of Revenues
A financial report detailing a company or organization's sources of income over a specific period of time.
Modified Accrual
An accounting method that records revenues when they are earned and measurable and expenses when they are incurred, regardless of when cash transactions occur.
Program Revenues
Income directly generated by specific programs or services, typically reported by governmental entities to reflect how resources are tied to particular activities.
Fiscally Independent
Having the authority to raise revenue through taxation and make spending decisions independently, typically referring to governmental units.
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