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12-21) Heritage assets and stewardship land are: A). Recognized on the federal governments balance sheet...

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Accounting

12-21) Heritage assets and stewardship land are: A). Recognized on the federal governments balance sheet at net cost B). Recognized on the federal governments balance sheet at replacement cost C). Disclosed in the notes to financial statements without value D). Not reported or disclosed in the federal governments financial statements

12-22) Liabilities for social insurance programs are recognized: A). As they are earned by participants in the program B). Only for benefits that are due and payable at the end of the reporting period C). At the actuarial present value of future benefit paymentsD). When paid on a cash basis

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