As per CAFR, in addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future periods and so will not be recognized as an outflow of resources (expenses/expenditure) until then (sarasotagov.org, p.50).
Why do you think that these outflows are deferred?
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