Laserfiche WebLink
• Items not expected to be converted to cash, such as <br />— Prepaid items <br />— Inventory <br />— Long-term receivables not expected to be converted to <br />cash in the near term (except if offset by deferred <br />revenue) <br />— Land held for resale <br />• Legally or contractually required to be maintained <br />intact: <br />— Principal of a permanent fund <br />L TAUTGEs REDPATN, LTD. <br />CDnVrIC1i192011 ILLTvIdlel 110t,1l1, IAE_ 5 1 Certl/led Fubllt ACCoun Nntz <br />• Externally imposed constraint <br />— External parties (creditor, grantor, contributor, or <br />laws/regulations of another government); or <br />— Imposed by law through Constitutional provisions or <br />enabling legislation <br />• Legal enforceability— a government can be <br />compelled by an external party to use resources for <br />purposes specified. <br />TA�UTGEs REDPATN, LTD. <br />C.11111LI®201111LB Taus, RtdPW, LIJ. s /1¢d PubllcAc ountants <br />11/2/2011 <br />3 <br />