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The modified approach for infrastructure requires schedules and disclosures to be included in which part of the CAFR?
Chief Executive Officer
The highest-ranking executive in a company, responsible for making major corporate decisions, managing operations, and communicating with the board of directors.
Treasurer
An executive role in a company or organization, responsible for managing the institution's treasury and overseeing its financial and investment strategies.
Controller
A chief accounting officer of a company, responsible for overseeing all accounting operations including financial reporting and budgeting.
Capital Budgeting
The process a business undertakes to evaluate potential major projects or investments, analyzing the cash inflows and outflows to determine whether the returns meet a sufficient target benchmark.
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