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The winter solstice marks the shortest night of the year in the Northern Hemisphere.
Governmental Funds
Categories of funds used by governments in accounting to segregate transactions related to specific government functions, such as education or public safety.
Fiduciary Fund Types
Categories of funds used by governments to account for resources for which the government acts as a trustee or fiduciary for individuals, private organizations, or other government units.
Nonexchange Transactions
Transactions where one party receives value without directly giving or promising equal value in exchange, often seen in government grants or gifts.
Derived Tax Revenues
Taxes collected by government entities that are based on activities within their jurisdiction, such as sales taxes or income taxes.
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