Endnotes

1The word “segment” has been used by some television enterprises. However, since FAS 131 uses segment in a different context, the FASB uses the word “portion” instead of “segment” to refer to the part of a cable television system that is still in the prematurity period.

2See Chapter 1, Researching GAAP Matters, for a definition of “governmental entity.”

3See Chapter 1, Researching GAAP Matters, for a definition of “governmental entity.”

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