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Because a government does not have any administrative decision making, a custodial fund would not prepare a statement of net position.
Negative Reinforcement
A psychological principle where the removal or avoidance of an unpleasant stimulus as a consequence of a behavior increases the likelihood of that behavior being repeated.
Positive Punishment
A behavior modification technique where an undesirable behavior results in a negative outcome to decrease the likelihood of the behavior reoccurring.
Negative Punishment
A behavior modification technique involving the removal of a desirable stimulus to decrease the likelihood of an unwanted behavior's recurrence.
Negative Reinforcement
The process of strengthening a behavior by removing or avoiding a negative outcome or stimulus.
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