Note X – Pledges and Sales of Future Revenues
A template for this note is not available. See “Instructions to preparer:” for various disclosures that may be required.
Instructions to preparer:
For required disclosures please refer to the Governmental Accounting Standard Board (GASB) Codification of Governmental Accounting and Financial Reporting Standards (Cod.) Section (Sec.) S20 "Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues" paragraphs 121 and 122.