INDEX

2a7-like pools 273274

A

absences, compensated 459469

accelerated depreciation methods 327

accountability 29, 213214

accounting changes, disclosures 631

account pools, description 527

accounts payable, chapter 9 bankruptcies 383

accrual

fund liabilities 353355

loss contingencies 376

losses 517

accrual basis of accounting 55, 6164, 393394, 497499, 506508

acquisition costs 174, 253, 533

acquisition periods 346

acquisition values 251252, 662

activities, BFS 134135

actuarial calculations

ARC 416418, 424427, 439

assumptions 421, 564, 589

benefits included 419420, 563564

cost methods 422423, 565567, 589590

defined benefit plans 558, 559, 561570, 607, 611

economic assumptions 421422, 564565

parameters 418427, 562567, 586594

present value 611

timing and frequency 608

value of assets 424, 590

administration of multiple postemployment benefit plans 433, 548549, 576577, 598

advance property tax collections 502

advance refundings 9699, 108109, 359364, 394

agency funds 53, 64, 117119

agent multiemployer plans

attribution method 450

basis of accounting 451452

cost of living adjustments 450

defined benefit 415416, 451452

definition 413414

discount rates 450

financial statements 451453

GASBS 68 448453

liabilities to employees 449450

measurement focus 451452

note disclosures 452

OPEBs 575

pensions 547, 597, 607

RSI 452453, 607

transitional accounting 431432

aggregate actuarial cost method 423, 558, 559, 561, 567

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