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le. property taxes must have been collected ether during the govenmen's wvitbin or the government to liquidate its obligations from the prior yer to liquidate

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le." property taxes must have been collected ether during the govenmen's wvitbin or the government to liquidate its obligations from the prior yer to liquidate its obligations from the prioe year A Thirty days of year-end d. The following fiscal year xand cases applicable to . The sime i takes for the xies 176 days of year-end ending September 30, 2020. Twin City levied $$00 miltion in propernty tases Ii oo 200s follos ( s For its fiscal year awed axes applicable to naglember 3o 2019, through September 30. 2019 12019, through September 30, 2020 1. 2020, through November 30, 2020 $20 Dacember zus that $10 million of the outstanding balance will be uncollectible. For the iscal y estimaiember 30, 2020, how much should Twin City recognize in property tax revenue Gin $15 $4 millions) in its general fund? h$460 c. $475 d. $490 same facts as in the previous example. How much should Twin Clity recognize in property in millions) in its government-wide statement of activities? & Assume the a.$440 h $460 $475 d. $490 strict received property taxes in advance of the year in which they were due and for which received 7. A school they were budgeted. Such taxes should be recognized as a. Revenue h. A liability c. Deferred revenue d. A deferred inflow of resources & Central City was awarded two state grants during its fiscal year ending September 30, 2020: a S2 mil- lion block grant that can be used to cover any operating expenses incurred during fiscal 2021, anda SI million grant that can be used any time to acquire equipment for its police department, For the year ending September 30, 2020, Central City should recognize in grant revenue in its fund financial state ments (in millions) a. $O C. d. $3 the city recognize in gran 9. Assume the same facts as in the previous example. How much should revenue in its government-wide statements? a. So C. d. $3

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