Was the NOI based on the
operating statement for the year before the sale (trailing twelve-month NOI), the year after the sale (going-in or forecast NOI), or the full calendar years ahead or behind the date of sale?
The
operating statements reveal the importance the committee placed on budgetary reporting.
Renaming the statements of net assets as the statements of net positions is required, as are corresponding changes to the title of the related fund
operating statements. GASB Statement 63 does not affect the
operating statements of any government, except for replacing the term net position with net asset.
They might also gain some experience with managing
operating statements for non-dispensing services.
While it is still essential to monitor
operating statements, balance sheets and their operating standards, a new set of opportunities will present themselves.
At the same time, these acquisitions lead to a number of changes within the
operating statement of the acquiring company.
[GOOD_CURR.sub.jtq] = the number of
operating statements and of officer qualitative comments about the current quarter that convey good news;
There are three types of subject property records that can be created in the system--sales, leases and
operating statements. A subject property sales record will either be a land sale or an improved sale depending on whether the subject property is vacant land or an improved property.
Compounding a CEO's dilemma are regional and national economic, energy, and corporate challenges that have yet to achieve their full impact on
operating statements. Not a day goes by that one does not read about declining earnings, failure to meet dividend targets, and layoffs in corporate America.
You need to review the monthly
operating statements and the complete building chart of accounts.
The board also would allow states and municipalities, in their government-wide
operating statements, to report expenses and revenues for different types of activities rather than for debt secured by pledged revenues.
A reader trying to understand the operating results of the government as a whole would be confronted with three different
operating statements: two for the governmental funds and one for the business-type activities, and each of those could contain multiple columns.
