Chapter 1: Definitions
All definitions used in this report follow the NCES accounting handbooks4. A glossary is presented in appendix A.
4 The NCES accounting handbooks are Fowler, W.J. (1990). Financial Accounting for Local and State School Systems (NCES 90-096). U.S. Department of Education. Washington, DC: National Center for Education Statistics, which can be retrieved from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=97096rev, and National Forum on Education Statistics, Core Finance Data Task Force. (2003). Financial Accounting for Local and State School Systems: 2003 Edition (NCES 2004-318). U.S. Department of Education. Washington, DC: National Center for Education Statistics, which can be retrieved from http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2004318.
