What condition is not necessary to justify property tax revenue recognition in a governmental fund? 

A. The amount must be measurable.

B. The government must be imposing interest and penalties for nonpayment of the taxes.

C. The revenues must be collected not more than 60 days after the end of the fiscal year.

D. The revenues must be legally usable for expenditure in the period. 

Which of the following GASB documents is not included in authoritative literature according to the government GAAP hierarchy? 

A. Concepts Statements 

B. Implementation Guides 

C. Statements of Governmental Accounting Standards

D. Technical Bulletins 

Taxation typically is the predominant ongoing source of financial resources for a government's: 

A. business-type activities. 

B. governmental activities. 

C. fiduciary activities.

 D. investment-type activities. Submit ANSWE