INCOME - 10230-FEB-1999

(Revised: 02/1999)

Revenues are accrued at June 30 if they have been earned and are expected to be collected within one year after the end of the current fiscal year. See SAM Sections 8200 through 8290.7 for further details regarding the basis, and mechanics, of accounting income. Instructions in that chapter apply to income of Governmental Funds.