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If the government issues long-term debt and repays the bond anticipation notes with the bond proceeds after the end of the fiscal year, but before the financial statements are issued, the bond anticipation notes would be treated as long-term debt at the fiscal year-end and not recorded as a liability of the fund There is clear evidence that the government has the ability to repay these notes because it actually did so shortly after the fiscal year-end Another way that allows a government to treat these bond anticipation notes as a long-term liability is if there is a financing agreement in place before the financial statements are issued that meets certain criteria that demonstrate that the government can issue long-term debt that will be used to repay the bond anticipation notes All of the specific criteria of the financing agreement are beyond the scope of this book. asp.net pdf writer How to Easily Create a PDF Document in ASP . NET Core Web API
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PDF - Writer . NET PDF . NET component is designed to provide developers with an easy-to-use tool for Creating PDF, Editing PDF, Merge PDF, Split PDF, Fill ... Governments determine what assets they will record as capital assets by using a capitalization policy, which is sometimes called a capitalization threshold. The purpose of using a capitalization policy is to avoid recording minor, short-lived assets. To determine what assets will be treated as capital assets (regardless of whether it is a capital asset used in governmental or business-type activities or a capital asset of a proprietary fund) in practice, governments typically set monetary and useful life thresholds for when assets may be considered for capitalization. For example, a government may determine that in order to be treated as a capitalized asset, an asset should cost at least $5,000 and have a useful life of five years. Note that this threshold applies only to items that are appropriately capitalizable by their nature. For example, a repair or maintenance expenditure of $7,000 would not be capitalized even if the threshold were $5,000. The threshold would apply to items that would normally be capitalized and is used to prevent too many small assets from being capitalized, which becomes difficult for governments to manage. Continuing the $5,000 threshold example, a personal computer purchased for $4,000 would not be capitalized. However, ten personal computers purchased as part of the installation of an integrated computer network would be eligible for capitalization in this example. Governments are notorious for having capitalization thresholds that, are too low. Perhaps in their zeal to provide account- asp.net pdf writer Generate PDF File at Runtime in ASP . Net - C# Corner
19 Jul 2014 ... This article describes how to generate a PDF file at runtime in ASP . NET . ... A4, 25 , 10, 25, 10);; PdfWriter pdfWriter = PdfWriter . asp.net pdf writer Best way to send data to pdf writer . | The ASP . NET Forums
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