Examlex
All change in organizations should be considered an Organization Development (OD) initiative.
General Fund
The primary operating fund of a governmental entity, accounting for all financial resources except those required to be accounted for in another fund.
Governmental Fund Financial Statements
Financial reports that detail the financial position and results of operations for the government funds, embracing a diverse range of governmental activities and services.
Fund Financial Statements
Financial reports that detail the income, expenditures, and other financial activities of a particular fund within an organization.
Incremental Borrowing Rate
The interest rate a lessee would have to pay to borrow under a similar term, and with similar security, the funds necessary to obtain an asset lease.
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