| Section 451.259 - Unrestricted funds |
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| Section 451.260 - Useful life |
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| Section 451.261 - Valuation account (or reserve) |
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| Section 451.262 - Weighted average |
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| Part 452 - Basic Concepts, Reporting Principles And Specialized Reporting Areas |
|
| Section 452.1 - Purpose |
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| Section 452.2 - Basic concepts |
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| Section 452.3 - Reporting principles |
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| Section 452.4 - Specialized reporting areas |
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| Part 453 - Mandatory Reporting Levels |
|
| Section 453.1 - General |
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| Section 453.2 - Mandatory sublevels |
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| Section 453.3 - Listing and definitions |
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| Part 454 - Functional Reporting |
|
| Section 454.1 - Introduction and concepts |
|