Examlex
The free cash flow valuation model is based on the same principle as dividend valuation models; that is, the value of a share of stock is the present value of future cash flows.
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.
General Fund
A primary accounting fund used by a government to record its general operating revenues and expenses.
Fund Balance
The net assets of a governmental fund calculated as the difference between fund assets and liabilities, reflecting the financial position of the fund.
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