How are debt issuance costs accounted for at the fund and government-wide levels?

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How are debt issuance costs accounted for at the fund and government-wide levels?

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Accounting for Governmental and Nonprofit Entities

ISBN: 978-1259917059

18th edition

Authors: Jacqueline L. Reck, James E. Rooks, Suzanne Lowensohn, Daniel Neely

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