: These elements are reported separately from assets and liabilities to show the "net position" of a government entity.

To reclassify certain financial statement elements as or deferred inflows of resources .

Reporting entities, including those filing through the Michigan Treasury Online Filing system , must use these classifications to remain in compliance with Generally Accepted Accounting Principles (GAAP).

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: These elements are reported separately from assets and liabilities to show the "net position" of a government entity.

To reclassify certain financial statement elements as or deferred inflows of resources . baoufst-65-lfn-abzcqfclk-uupzc

Reporting entities, including those filing through the Michigan Treasury Online Filing system , must use these classifications to remain in compliance with Generally Accepted Accounting Principles (GAAP). : These elements are reported separately from assets