§ Rev 1101.06

N.H. Code Admin. R. Rev 1101.06

Rev 1101.06

Effective Dec 9, 2022#5072, eff 2-21-91, EXPIRED 2-21-97 New. #6476, eff 3-26-97; ss and moved by #8306, eff 3-22-05 (from Rev 1101.05); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22Department of Revenue Administration

"Basis of accounting" means when revenues, expenditures, expenses, transfers, and the related assets and liabilities are:

(a) Recognized in the accounts; and
(b) Reported in the financial statements.

Source. #5072, eff 2-21-91, EXPIRED 2-21-97 New. #6476, eff 3-26-97; ss and moved by #8306, eff 3-22-05 (from Rev 1101.05); ss by #10304, eff 3-22-13; ss by #13503, eff 12-9-22