ACCRUAL OF INCOME - 8290-APR-2016

(Reviewed: 04/2016)

(Deleted 10/2020 and content added to 8217)

As of June 30 each year, income, as defined in SAM section 8200, earned but not received will be accrued as of the fiscal year just ended if it is estimated to be collectible within one year after the end of the current fiscal year. Such amounts are considered earned as of June 30 of the year just ended.