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Program revenue
o Charges for services
o Program-specific operating grants and
contributions
o Program-specific capital grants and contributions
General revenues
Non program-related capital contributions
Contributions to permanent and term endowments
Contributions to permanent fund principal
Transfers
Special items
Extraordinary items
There are four basic sources of revenue that fall under program
or general revenue.
Revenue
Type Revenue Source Classification
Program Revenues
Program revenues either derive directly from the program or
from parties outside the reporting governments taxpayers or
citizenry. These revenues reduce the net cost of the function to
be financed from the governments general revenues. The
statement of activities separates the three categories of
program revenues into:
Earnings on Investments
Report earnings on endowments or permanent fund
investments as program revenues (operating grants and
contributions) if the earnings are restricted to a program or
programs specifically identified in the endowment or permanent
fund agreement or contract. When earnings on the invested
accumulated resources of a program are legally restricted for
use by such program, reduce the net cost financed by the
governments general revenue and report the investment
earnings as program revenues. Similarly, earnings on
investments not held by permanent funds may also be legally
restricted to certain functions or programs and are reported as
program revenues.