Expenditures are recognized when the assets are


Please use the following choices to fill in the blanks below:

a. modified accrual

b. accrual

c. cash

1. Under the _______________ method of accounting, expenses are recognized when       assets are used up, while under the ____________ method, expenditures are recognized when the assets are purchased.

2. The local government’s water enterprise fund utilizes the __________ method of accounting because it is run like a business.

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Financial Management: Expenditures are recognized when the assets are
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