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 GASB Statement 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues, paragraphs 21 and 22.