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Inactive Bank Accounts That Revert to the State After a Period

Question 45

Multiple Choice

Inactive bank accounts that revert to the state after a period of time should be


A) Reported at their full fair value as liabilities of the government.
B) Recognized as revenue-net of any amounts expected to be claimed by heirs.
C) Reported as unearned revenue.
D) Reported in a special revenue fund.

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