GASB Statement 34 and Reporting of Expenditures ( Government Mod. #4)

| September 30, 2015

Provide complete answers to the following two questions.

  1. Although Statement No. 34 requires that infrastructure assets be accounted for similarly to other capital assets, it allows for a major exception with regard to depreciation. What is that exception?
  2. A government’s interest expenditure, as reported in its debt service fund, differs significantly from its interest expense, as reported in its government-wide statements. What is the most likely explanation for the difference?


  • Submit your responses to the following questions in a 1-2 page document in MS Word. Label each question clearly. Please include computations in a table.
  • For written answers, please make sure your responses are grammatically correct and free from spelling errors.
  • Follow the CSU-Global Guide to Writing and APA Requirements.
  • Review the grading rubric, which can be accessed from the Course Information page. Reach out to your instructor if you have any questions about the assignment.

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