Examlex
In Expectancy Theory, valence refers to the:
Fund Balance Categories
Classification of fund balances in governmental accounting that indicates the extent to which spendable resources are subject to external restrictions or are designated for specific purposes.
GASB
The Governmental Accounting Standards Board, which establishes accounting standards for state and local governments in the United States.
Monetary Transfers
Financial transactions that involve the movement of money from one party to another, which can be domestic or international in nature.
Fund Balance―Nonspendable
The portion of a government's fund balance that cannot be spent because it is either not in spendable form or legally or contractually required to be maintained intact.
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