GASB Statement No

question 26

Multiple Choice

GASB Statement No.34 requirements for the reporting for general fixed assets include

• A)​the use of account groups
• B)​reporting general fixed assets as a major fund
• C)​general fixed assets will be included only in the government wide financial statements
• D)​report general fixed assets as a component unit

Calculate seasonal indexes and adjust time series data for seasonality.

Interpret the results and forecasts from quadratic and linear model fits to time-series data.

Apply regression techniques to calculate linear trend lines for various datasets.

Identify and calculate the long-term trend in time series using appropriate analysis.

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Definitions:

Shaping

A method of operant conditioning in which successive approximations of a desired behavior are reinforced until the exact behavior is achieved.

Reinforcer

In operant conditioning, any event that strengthens the behavior it follows.

Conditioned Stimulus

An initially neutral stimulus that, upon association with an unconditioned stimulus, elicits a conditioned response.

Unconditioned Stimulus

A trigger that inherently and effortlessly evokes a reaction without the need for previous learning.