4 Comments
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Erin's avatar

Thank you for this write up! This context is so important while we move towards budget season.

William  Keleher's avatar

Great analysis. Thank you.

John H's avatar

Please include a review of the 1999 GASB 34 which required public corporations to post to their financial reports and depreciate capital assets including streets, parks, libraries, police stations, etc. Not that it changed anyone's thinking or behavior, it made financial reports for cities, school districts, counties, et al. look more like private corporations.

Carlos A. Michelen Strofer's avatar

Thank you for this context!