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List the two ways in which a new influenza strain could appear.
Accrual Basis
An accounting method that records income and expenses when they are earned or incurred, regardless of when the cash is actually received or paid.
Internal Service Funds
Funds used by a government or organization to account for the financing of goods or services provided by one department to other parts of the organization, on a cost-reimbursement basis.
Special Revenue Funds
Governmental funds intended to be used for specific revenue sources that are legally restricted to expenditure for particular purposes.
Debt Service Funds
Governmental funds used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.
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