The fund balance components of a citys general fund are as


Question: (Computation of a government's budgetary cushion) The fund balance components of a city's General Fund are as follows. Calculate the numerator of the city's budgetary cushion. State the factors you considered in making your calculation.

Nonspendable (supplies inventory)                                           $ 30,000

Restricted (intergovernmental grant)                                          20,000

Assigned (for future pension obligations)                                     15,000

Unassigned                                                                            50,000

Total fund balance                                                               $115,000

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Accounting Basics: The fund balance components of a citys general fund are as
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