1. Why is there a "deferred income" in revenue receipts and similarly in spending there is a "temporary expenditure" and both accounts will affect what reports

2. At the beginning of the fiscal year, in the Budget Implementation Document (DPA) the allocation of the Revenue and Expenditure Budget is known Service A as follows: I. Revenue: 1). Parking Levy IDR 25 M 2). Ret. Rent heavy equipment IDR 50M 3). Market Retribution IDR 50 M

II. Shopping: 1). Employee Shopping IDR 150 million 2). Shopping for goods / services IDR 50M 3). Expenditures for activities / capital. Rp.150 million

As for transactions during January (beginning of the fiscal year) as follows: 1). Revenue Transaction 5 January, Treasurer of Receipt, receiving deposits from PDL parking fees 15 million 15 January, Treasurer Receipt, receiving heavy equipment levies deposit of Rp. 25 million, 5 days later deposited to the Regional Treasury in the amount of Rp 20 million 18 January, Paid to the local treasury parking fee of IDR 10M 20 January, Paid directly to the regional treasury market levies IDR 25M