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When establishing funds, governments should attempt to minimize the number of special revenue and other funds, instead using functional classification to record transaction detail.
Lithosphere
The rigid outer layer of the Earth, encompassing the crust and the uppermost part of the mantle.
Crust
The outermost solid layer of Earth, consisting of continental and oceanic crust.
Upper Mantle
The layer of the Earth located beneath the Earth's crust and above the lower mantle, characterized by its semi-fluid asthenosphere and more rigid upper part.
Topographic Profile
A cross-sectional view of the Earth's surface elevations along a line, showing any hills, valleys, and other features.
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