TY  - JOUR
AB  - This article explores the possible impact on cash flows and balance sheets of Florida’s 67 counties if asset depletion were recorded in a manner analogous to that of private entities. Findings highlight the difficulty that may be encountered with changing emphasis of government accounting from focus on cash flows to that of actual resources utilized.
VL  - 8
IS  - 4
SN  - 1096-3367
DO  - 10.1108/JPBAFM-08-04-1996-B009
UR  - https://doi.org/10.1108/JPBAFM-08-04-1996-B009
AU  - Frank Howard A.
PY  - 1996
Y1  - 1996/01/01
TI  - Asset depletion on the balance sheet: an idea whose time has come?
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 530
EP  - 553
Y2  - 2024/04/25
ER  -