Issue Date: 2025-06-06
Revised Date:

Object Type

Non-Cash — None

Reference

Description

To record losses on Public-Private and Public-Public Partnerships (PPP), according to the criteria in GASB Statement #94 and the definition of a special item in GASB Statement #34.

Note

USAS Values

Appropriation Year 25
USAS Title PPP LOSS - SPECIAL ITEM
Object Group 19 – Financial Reporting (Non Expenditures)
USAS Status A
Rev/Exp Category NA – NOT APPLICABLE