Non-Operating matrix here.ġ.5.20 Because operating revenues/expenses are not authoritatively defined in the accounting literature, there is no assurance that the usage of these term is standardized. ![]() The governments may use the matrix as a guide for the preparation of their statement of revenues, expenses and changes in net position (operating statements).ĭownload the Operating vs. BARS codes that can be either operating or non-operating will need to be allocated in the annual filing system. Non-operating” identifies the classifications as they are reflected in the annual filing system. ![]() Several BARS codes have been defined as operating or non-operating, however some BARS codes can be either operating or nonoperating. Open Required Supplementary Information (RSI) sub menuġ.5 Determining Operating/Nonoperating Revenues/Expenses in Proprietary Fundsġ.5.10 The Proprietary Fund Statement of Revenues, Expenses, and Changes in Net Position requires governments to distinguish operating revenues and expenses from non-operating revenues and expenses. Note X – Violation of Finance-Related Legal and Contractual Provisions.Note X – Unique and Unusual Transactions.Note X − Third Party Contractual Agreements.Note X – Service Concession Arrangements.Note X – Risk Pools – Risk Financing Limits.Note X – Risk Pools – Members’ Supplemental Assessments and Credits.Note X – Risk Pools – Excess Insurance Contracts/Reinsurance.Note X – Risk Management (for participating member of pool).Note X – Restricted Component of Net Position.Note X – Reconciliation of Government-Wide and Fund Financial Statements.Note X – Receivable and Payable Balances.Note X – Pollution Remediation Obligations.Note X – Pledges and Sales of Future Revenues.Note X – Pensions – State Sponsored (DRS) Plans.Note X – Pensions - Defined Benefit Plans - Qualifying Trust.Note X – Pensions - Defined Benefit Plans – No Qualifying Trust.Note X – Pension and/or OPEB Plans - Nongovernmental Plans.Note X – Pension and/or OPEB Plans - Defined Contribution.Note X – Paid Family Medical Leave Act Self-Insurance.Note X – OPEB Defined Benefit Plan - Qualifying Trust. ![]()
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