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All node pointers that do not point to other nodes are set to
Enterprise Fund
A fund established by a government to account for operations financed by user charges, often used for utilities and public services.
Journal Entry
A recording of a transaction in an accounting journal that notes the debits and credits affecting the accounts involved.
GASB Statement No. 87
A statement issued by the Governmental Accounting Standards Board establishing guidelines for reporting lease transactions in governmental financial statements.
Financing Leases
Long-term lease agreements where the lessee assumes many of the economic risks and rewards of ownership.
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