select two different types of elements; for instance, if one example you pick is an item that Statement 65 requires to be reported as a deferred inflow of resources, then the other example should be a deferred outflow of resources or a current-period inflow or outflow of resources. They don't understand what deferrals are, where they came from, and their impact on the country's financial health as reported in its ACFR. Some of the supervisors, in their confusion, want to know why the county should have to follow these standards and are threatening to pass an ordinance prohibiting the county from reporting deferrals