Governments have many types of revenues, including:

• Property taxes.
• Sales taxes.
• Income taxes.
• Licenses and permits.
• Fines.
• Grants and donations.
• Sales of capital assets.
• On-behalf payments.

Referring to the list above, please respond to the following:

• Which type of revenue might be most difficult for accountants to determine when to recognize in the financial statements? Explain your choice.