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What Are the Five Categories of Fund Balance on a Governmental

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What are the five categories of fund balance on a Governmental Funds Balance Sheet?


Definitions:

Push/Pull View

The Push/Pull View of supply chains differentiates between processes that are driven by forecasted demand (push) and processes that are activated by customer demand (pull).

Processes

A series of actions or steps taken in order to achieve a particular end in a business or operational context.

Supply Chain

An ensemble of organization units, individuals, maneuvers, knowledge base, and resources orchestrated for the direct flow of a product or service from the supplier to the market consumer.

Sternocleidomastoid

A muscle in the side of the neck that runs from the sternum and clavicle up to the mastoid process of the temporal bone.

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