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The Town of Wakefield opened a solid waste landfill in 2017 that was at 20% capacity on December 31, 2017 and at 50% capacity on December 31, 2018. The city initially anticipated closure costs of $2.3 million but in 2018 revised the estimate of the closure costs to be $2.7 million. None of these costs will be incurred until the landfill is scheduled to be closed.
-Prepare the journal entry that should be recorded on December 31, 2018 for government-wide financial statements.
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Customer Relationship
The management of interactions and engagements between a business and its customers, focusing on long-term relationship building.
Tangible Property
Physical assets that can be touched and seen, such as real estate, equipment, and inventory.
Operational Excellence
A philosophy of organizational leadership that emphasizes continuous improvement, problem-solving, and employee engagement to ensure sustainable business growth.
Self-Employment
A state of working for oneself as a freelancer or the owner of a business rather than for an employer.
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