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Under GAAP, License and Permit Fees Should Be Recognized in the Fund

Question 26

Multiple Choice

Under GAAP, license and permit fees should be recognized in the fund financial statements in the accounting period


A) when collected.
B) when collected, plus proceeds collected within 60 days of fiscal year-end.
C) when earned.
D) when earned, if collected within 60 days of fiscal year end.

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