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1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


 

 Reporting Entity Basis of Presentation Basis of Accounting Use of Estimates Deposits and Investments Inventories and Prepaid Items Capital Assets Compensated Absences Long-Term Debt Pensions Deferred Outflows/Inflows of Resources Fund Balance Flow Assumptions Program Revenues State Revenue Sources District Property Taxes School Capital Outlay Surtax (Local Sales Tax) Federal Revenue Sources Upcoming Pronouncements

  

 

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