How the Disciplines of Computer Science and Business intertwine Essay

How the Disciplines of Computer Science and Business interlace - Essay Example eople who have examined the control of software engineering and data innovation becomes fundamental organizations to advance quickly in the market and stay serious. Today, the opposition between organizations is expanding as time passes on account of the headways in innovation. In such conditions, an organization that doesn't utilize PCs and related innovations deserts in the race of rivalry as well. The essayist has composed the paper in an intelligible way wherein he/she has depicts all parts of the utilization of web in organizations plainly. The paper depends absolutely on the impacts of utilizing PCs in the business world and the need or significance of the web in the accomplishment of today’s business. The conversation uncovers that the utilization of web and other IT advancements help out little organizations contending on a worldwide level. The author as given numerous instances of how web has profited independent ventures and what potential is has for huge organizations. A portion of the principle benefits that the essayist has talked about incorporate redistributing, off shoring, quick advancement, internet promoting, person to person communication, and globalization. In addition, the author has likewise uncovered some negative results for independent company utilizing web. In any case, perusing the paper it can't be said that those negative results can eclipse t he advantages of data innovation for business. These advantages and negative impacts show that the investigation of software engineering and data innovation has become a vital piece of the investigation of business the executives. This is likewise clear on the off chance that we break down the course substance and subjects remembered for the educational plan of the field of business the executives. Today, pretty much every college instructs some fundamental PC programming throughout business the board, just as gives web and PC information to understudies to make them ready to prevail in their expert lives. I don't think the regions of software engineering and business

High School Drops Outs Essay -- Education

The quantity of individuals dropping out of secondary school is on the ascent. A secondary school drop out is bound to be exposed to destitution. The secondary school drop out will verifiably be more averse to get a lucrative occupation. Numerous secondary school dropouts will be more averse to turn into a gainful or advantageous citizen, however will rather make a weight for the network for which the individual in question is a part. As indicated by the National Center for Education, in 2001 the dropout rate was around, 10.7 percent for individuals between the ages of 16 to 24. Studies indicated that dropout rates were higher for individuals in the tenth grade, because of the way that kids beyond 16 years old were not, at this point required to remain in school. Endless supply of the 'Leaver Survey', numerous understudies said the leaving school was a procedure, no an unexpected choice. More than 20 percent of all dropouts met demonstrated an inclination for working over school, as the most significant purpose behind dropping out. A few different reasons were pregnancy, marriage, and fatigue. A stunning 30 percent of all secondary school dropouts had An or...

How to Prepare For IELTS Essay Samples

How to Prepare For IELTS Essay SamplesThere are many ways to prepare for the IELTS exam. The easiest way is to practice essay samples before the test. Preparing for an exam can take a lot of time and resources as well. It is better to have enough information on IELTS before going to the test.Knowing what to write when you are on the test is very important. You should know if you will be allowed to write about your current knowledge, or your past life as well. The former will be more useful, since you will be able to see how you will perform in a test.You should also study a few topics that you know very well such as the previous topic that you learned in school. This will give you an idea on how you will handle yourself when you are studying. Write your essay from the perspective of the reader. Make sure that you use proper grammar and sentence structure.It is important to note that the topics that you will discuss in IELTS are from previous years. It will help you gain a clearer pic ture of your skills and the kind of questions that you may face in the test. Try to include facts and new information in your essay that will help you get through the exam.Don't forget that the test includes a small part of the full course. The test will cover the basics as well as the concept behind the language. It will help you feel that you are learning the language. This will make the whole process much easier.A sample from previous years will also make you feel that you are familiar with the language. It is better to write about your previous knowledge that you already learned from the previous years. You should also write about topics that you haven't studied about before.Always remember that when you are preparing for IELTS exam, you should learn all the parts of the exam. It will help you gain a clear picture on how you will feel in the test. The essay samples will also help you prepare for your essay by giving you a feeling of being on the exam.The more prepared you are th e better you will feel. Preparation for any exam is very important. The same applies to the IELTS exam.

The Lincoln-Douglass Debate - 1048 Words

Douglas provides an understanding of the United States that satisfies Kant’s â€Å"definitive† criteria for perpetual peace. In the Lincoln and Douglass debate of 1858, Douglass clearly sides with slavery. His discourse was a speech meant to unite the country and to prevent future conflicts over the issue of slavery. Douglas meant to persuade the people to accept slavery as a nationalize institution. This may have seemed morally wrong, however, Douglas understood that slavery was essential towards the country’s economic prosperity. In addition, Douglass understood that Lincoln’s speech in opposition of slavery was going to divide the house and bring war where many people would die. As a result, Douglas made clear that he believed in popular sovereignty, where the people had the right to choose if they wanted slavery or not (Johannsen, p. 24). More specifically, Douglas thought white people had the right to choose if blacks were to be slaves or not. This de monstrates that Douglas speech was also meant to separate politics and morality since his ideals removed the moral condemnation of slavery by its efforts to spread slavery over the new territories of the United States. Therefore, Douglas satisfies Kant’s definitive criteria for perpetual peace. According to Kant, no treaty of peace shall be made if it leaves space for future wars since peace signifies the end of all fighting (Kant, p. 107). In other words, Kant thinks that all actions must be taken in order to prevent war. ItShow MoreRelatedEssay on Political Debate of Slavery1209 Words   |  5 PagesDuring the Antebellum period, the issue of slavery affected many religious and political debates. This was seen in the Lincoln Douglass debates, legislation, and the evolution of political parties. The political debates that fueled the slavery controversy were derived from legislation. The first legislation passed was the three-fifths compromise. Naturally, southern states wanted slaves to be counted as a whole person because the slave population in the south was larger. The northern states opposedRead MoreThe Myth Of Abraham Lincoln1291 Words   |  6 PagesLincoln was a man of many talents that helped form the myths we know today and that most of those myths are well justified. With Lincoln being a man solidified into history and mythology, have the myths overshadowed the facts that truly made his life historically worthy or is it that within every myth lies an element of fact? The myths about Abraham Lincoln are ones of much debate leaving some to say that they accurately depict what Lincoln was and some see them as an embellishment of the truthRead MoreThe First Major Crisis Of Slavery890 Words   |  4 PagesSlavery movement was to keep slavery because thought slavery was the only reason they were still profiting and surviving during that particular period. To begin with, Frederick Douglass, a former slave wrote and spoke about the establishment of slavery and southern culture based on his youthful experiences as a slave. Douglass is a powerful speaker for the abolitionist movement and became a leader of the anti-slavery movement. One of the main reasons for his writing of the Narrative was to prove toRead MoreFrederick Douglass Thesis1344 Words   |  6 PagesIn a Narrative of the Life of Frederick Douglass: An American Slave written by himself, the author argues that no one can be enslaved if he or she has the ability to read, write, and think. Douglass supports his claim by first providing details of his attempts to earn an education, and secondly by explaining the conversion of a single slaveholder. The author’s purpose is to reveal the evils of slavery to the wider public in order to gain support for the abolition of his terrifying practice. BasedRead MoreFrederick Douglass Research Paper1165 Words   |  5 PagesUnit VI I: Frederick Douglass Relevance in the 21st Century Born into a life of slavery, Frederick Douglass overcame a boatload of obstacles in his very accomplished life. While a slave he was able to learn how to read and write, which was the most significant accomplishment in his life. This was significant, not only because it was forbidden for a slave to read due to the slaveholders wanting to keep them ignorant to preserve slavery, but because it was the starting point for Frederick to thinkRead MoreThe Main Differences Between The Federalist Vs. Antifederalist Debates, Abolitionist, And Dred Scott Decision1251 Words   |  6 Pages On November 19, 1863, the sixteenth president, Abraham Lincoln, declared in his famous Gettysburg Address, Now we are engaged in a great civil war, testing whether that nation, or any nation so conceived and so dedicated, can long endure. Lincoln s sentiments express the longstanding tension between the North and the South about state s rights and slavery. Both of these causes sparked the Federalist vs. Antifederalist debates, Abolitionist Movement, and Dred Scott decision that ultimately fueledRead MoreWho Freed the Slaves871 Words   |  4 Pagesï » ¿Who Freed the Slaves The long standing question of â€Å"who freed the slaves† has been under debate since the conclusion of the Civil War. One side of the argument takes the more obvious claim that emancipation came at the hand of the great Abraham Lincoln. The other side of the argument claims that the Slaves themselves attained their freedom. Both sides have been heavily researched and strongly supported with many facts. Do we give credit to one person for generating the political backing andRead MoreGive Me Liberty Chapter 13 Notes1842 Words   |  8 Pagesownership of Oregon Acquiring California was difficult, so he planned for military action The War and it’s critics The Mexican War was the first AM conflict to be fought primarily on foreign soil in which AM troops occupied a foreign capital Abraham Lincoln was a critic of the war, said to specify the precise â€Å"spot† where blood had first been shed...he lost his seat the next yr (Illinois ppl didn’t like it) Combat in Mexico Volunteers did most of the fighting The Navy captured Monterey and San FranciscoRead MoreThe Civil War : A Important Event843 Words   |  4 Pagesto enter as a free state and also, divided the remainder of the Mexican Cession into states that would decide on slavery through popular sovereignty and would pass a more effective fugitive slave law. Four years later in 1854, a man named Stephen Douglass wanted to build a railroad that went across the United States to the Pacific Ocean and in order to do this he needed supporters. Southern senators offered to support him if territory west of Missouri was open to slavery. So, Douglas introduced theRead MoreAbraham Lincoln s Speech On The Dred Scott Case863 Words   |  4 Pageswasn’t virtuous but did the court really make the wrong decision? In respect to this situation Abraham Lincoln made a speech to his fellow citizens. Abraham Lincoln did not agree. During his speech he said â€Å"But we think the Dred Scott decision is erroneous. We know the court that made it , has often over-ruled its own decisions, and we shall do what we can to have it to over-rule this.† President Lincoln believed all should have an equal chance, something in which of course slavery contradicted. He made

The Things They Carried By Tim O Brien - 1441 Words

The Things They Carried, a novel written by Tim O’Brien, is a set of short stories about the soldiers’ experiences fighting in the Vietnam War. He reflects and tells his experiences about the war. Stories far from pride, triumphs or combats, show O’Brien’s feelings and experiences of friendship, loss and love and how they affected them after the war. People tell stories so they can understand each other in a better way, to share experiences, this is a way to keep the memories that might have faded alive. Storytelling becomes an interpretation of memoir and catharsis. Stories involve both data and emotions and this is part of his amazing narrative strategy. He uses repetition as one of his narrative strategies and he also uses a particular style as the author and another Tim O’Brien as a fictional character. He test readers to believe or not believe different situations in his stories, this strategy brings a tension between what is true and what is n ot true and he also writes stories about the past to understand it better. O’Brien craves for peace through storytelling, he gets the truth of an event or idea by retelling it. O’Brien states that true stories are still true even if there are multiple perspectives from the same event. O’Brien presents that the way to know a true war stories is in the details, in the seeming. One person can not comprehend everything that happens in an event. He says â€Å"In any war story, but especially a true one, it’s difficult to separate whatShow MoreRelatedThe Things They Carried By Tim O Brien892 Words   |  4 PagesThe Vietnam War was a long, exhausting, and traumatic experience for all of the soldiers and those who came with them. The Things They Carried, by Tim O Brien illustrates the different affects the war had on a variety of people: Jacqueline Navarra Rhoads, a former nurse during the Vietnam war, demonstrates these effects within her own memoir in the book, The Forgotten Veterans. Both sources exemplify many tribulations, while sharing a common thread of suffering from mental unpredictability. DesensitizationRead MoreThe Things They Carried By Tim O Brien1377 Words   |  6 Pageslove to have it as good as we do. Tim O’Brien’s The Things They Carried discusses many veterans who experience the burden of shame and guilt daily due to their heroic actions taken during the Vietnam War. The book shows you how such a war can change a man before, during, and after it’s over.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As I reflect on the many conflicts America has been a part of, none can compare to the tragedies that occurred in The Vietnam war. As told in The Things They Carried (O’Brien), characters such as NormanRead MoreThe Things They Carried By Tim O Brien1457 Words   |  6 Pagesthe theme pertains to everyone regardless of their background. It conveys the same ideas to people from all across our society. Lastly, a classic is timeless, which means it has transcended the time in which it was written. In Tim O’Brien’s novel, The Things They Carried, he offers a new, intriguing way to view war or just life in general and also meets all of the crucial requirements mentioned above to qualify it as a book of literary canon. Though this book is technically a war novel, many peopleRead MoreThe Things They Carried By Tim O Brien1242 Words   |  5 Pagesâ€Å"Tim O’Brien is obsessed with telling a true war story. O Brien s fiction about the Vietnam experience suggest, lies not in realistic depictions or definitive accounts. As O’Brien argues, absolute occurrence is irrelevant because a true war story does not depend upon that kind of truth. Mary Ann’s induction into genuine experience is clearly destructive as well as empowering† (p.12) Tim O’s text, The Things they Carried, details his uses of word choice to portray his tone and bias. Tim O’BrienRead MoreThe Things They Carried By Tim O Brien1169 Words   |  5 Pagesbut are set in the past and borrows things from that time period. A story that fits this genre of literature is The Things They Carried. The story is about Tim O Brien, a Vietnam veteran from the Unite States, who tells stories about what had happ ened when he and his team were stationed in Vietnam. He also talks about what he felt about the war when he was drafted and what he tried to do to avoid going to fight in Vietnam. The Things They Carried by Tim O Brien was precise with its portrayal of settingRead MoreThe Things They Carried By Tim O Brien1004 Words   |  5 Pages Tim O’Brien is a veteran from of the Vietnam War, and after coming home from his duty he decided to be a writer. His work â€Å"The Things They Carried† is about a group of soldiers that are fighting in the Vietnam War. The first part of the story talks mostly about physical items that each soldier carries, and also mentions the weight of the items as well. Though, there is one exception to the list of physical things. Lieutenant Cross is a character of the story, and Tim O’ Brien quickly states theRead MoreThe Things They Carried By Tim O Brien896 Words   |  4 PagesTrouble without a doubt is what First Lieutenant Jimmy Cross c arried around his shoulders because he was out in war, where mistakes happen. Lost and unknown of his surroundings he had to lead his men into safety, while destroying anything they found. First Lieutenant Jimmy Cross only holds onto one thing for hope and that is Martha, the woman who he hopes is a virgin to come back to. Tim O’ Brien introduces symbolism by adding a character that has a meaning of purity and a pebble, which symbolizesRead MoreThe Things They Carried By Tim O Brien Essay832 Words   |  4 PagesSummary: â€Å"By and large they carried these things inside, maintaining the masks of composure† (21). In Tim O’brien’s The Things They Carried, the American soldiers of the Vietnam War carry much more than the weight of their equipment, much more than souvenirs or good-luck charms or letters from home. They carried within themselves the intransitive burdens—of fear, of cowardice, of love, of loneliness, of anger, of confusion. Most of all, they carry the truth of what happened to them in the war—aRead MoreThe Things They Carried By Tim O Brien1369 Words   |  6 PagesMany authors use storytelling as a vehicle to convey the immortality of past selves and those who have passed to not only in their piece of literature but in their life as an author. In Tim O’Brien’s work of fiction The Things They Carried, through his final chapter â€Å"The Lives of the Dead,† O Brien conveys that writing is a matter of survival since, the powers of s torytelling can ensure the immortality of all those who were significant in his life. Through their immortality, O’Brien has the abilityRead MoreThe Things They Carried By Tim O Brien1407 Words   |  6 Pages       Our introduction stated that in â€Å"The Things They Carried,† author Tim O’Brien tells us not directly of the soldiers of Vietnam, or the situations they find themselves in, but about the things they carry on their shoulders and in their pockets. These â€Å"things† identify the characters and bring them to life.   I find that to be true as the author unfolds the stories about war and the uncommon things one carries in to war both inadvertently and on purpose.  Ã‚  Ã‚  As it was noted: Stories about war –

Analysis Of The Book New York City - 1727 Words

The book is set in New York City and focuses specifically on immigrant women and their families as they adapt to both cultural and social changes that influence their daily lives. The methodology of research used was ethnography and the observation of families in their natural state to better understand the idea of the birth weight paradox amongst the immigrant population. Throughout the book Galvez continually uses immigration, fertility, choice (women’s autonomy), cultural practices, and family influence as major themes. Galvez explores the idea that while immigrating to the United States provided better health care opportunities for immigrant mothers and their unborn child, it also created multiple hardships for the immigrant mothers and family. A few of the hardships that were inflicted on the immigrant mothers were new stressors, social determinants, which were not worried about in Mexico. The new stressors include not having the social support they had in Mexico and the stress of work, food, and biomedical birthing practices. Galvez explores the idea of the women exercising autonomy in the decisions they make related to their child and the health practices they use during pregnancy. Furthermore, she investigates the idea that family influence cultivates some of the behaviors immigrant mothers partake in while in the United States as it relates to their native traditions. Galvez introduces her book by giving a background on the research methods she used, theShow MoreRelatedEssay about Gilbert Osofsky’s Harlem: The Making of a Ghetto1092 Words   |  5 PagesHarlem, New York. Ososfky’s timeframe is set in 1890-1930 and his study is split up into three parts. His analysis is convincing in explaining the social and economic reasons why Harlem became the slum that it is widely infamous for today, but he fails to highlight many of the positive aspects of the enduring neighborhood, and the lack of political analysis in the book is troubli ng. In â€Å"Part One: The Negro and the City,† Osofsky describes the early Black neighborhoods of New York City, in theRead MoreThe Issue Of Black Slavery906 Words   |  4 Pageshave since been recorded by historians and writers. Many books have been written on the experiences of the black slaves in the United States of America. Some of the books shall be discussed in this paper. These ones reveal the fundamental dimensions of the issue of black slavery. History has recorded that the black people got to the United States city of New York in the 17th century. Evidence of black slavery was reported in New York city even before the United States got its independence. SomeoneRead MoreThe City That Become Safe1294 Words   |  6 PagesIn this paper I will discuss and explain anatomy of a crime decline in New York City as well as if in these days can we say that the city is safe. Purpose of this book The City That Become Safe written by Franklin E. Zimring is to show us how crime rate changed during 1990 to 2009. According to author this book presents a detailed profile of New York City crime over 20 years period. Book provides the vital statistics of the crime drop by type of crime, by borough, and by year. There are twoRead MoreCafe1615 Words   |  7 PagesLocations p. 4 (V) SWOT Analysis p. 6 Conclusion p.7 Bibliography p. 8 Introduction It is wildly believed that coffee cafà © seem to become a familiar feature of people’s life, especially in the United Kingdom. Most people seem to spend their tea time in cafà © for meeting friends and relaxed themselves. York city is the beautiful city in the United Kingdom that many tourists tend to travel. Thus, there are a number of cafà © in this city. However, lack of these cafà ©Read MoreThe Superiority Complex: Suketu Mehta Essay544 Words   |  3 PagesIn his article, The Superiority Complex, Mehta focuses his analysis on Amy Chua and Jed Rubenfeld’s book, The triple package: How three unlikely traits explain the rise and fall of cultural groups in America. Suketu Mehta is the author of Maximum City: Bombay lost and found and a teacher at the Arthur L. Carter Journalism institute at New York University. Mehta compares this book to several others books written in previous years like Passing of the Great Race by Madison (1916) and The Clash of Civilizations Read MoreSummary Of Erik Larson s The Devil s The Red Devil And Where Is The White City1176 Words   |  5 PagesErik Larson s 2003 book â€Å"The Devil in the White City†, including a summary, an analysis of the book s structure, and a discussion of the real-life individuals and events at the heart of the story. !!!Who s the Devil, and Where is the White City? When Leonardo DiCaprio and Martin Scorsese team up to make a big-budget movie based on your book, you know you ve arrived. This doesn t happen to most nonfiction authors, but it s happening to Erik Larson, best known for his 2003 book The Devil inRead MoreThe Great Gatsby By F. Scott Fitzgerald Essay1529 Words   |  7 Pagesmain symbols that will be analyzed in this essay are the eyes of Dr. T.J. Eckleburg and the eyes of ‘Owl Eyes’, the symbolization of the green light and the other colors referenced, and locations like the Valley of Ashes, East and West Egg, and New York City. I will also discuss the meaning behind Daisy’s voice and how Fitzgerald uses language to maintain her personality throughout the novel. Fitzgerald uses eyes to represent many things throughout the course of this novel. The first time we comeRead MoreThe Great Gatsby By F. Scott Fitzgerald1211 Words   |  5 Pages One popular book that continues to be a choice for young adult literature is The Great Gatsby. The book lends itself to a Critical Multicultural analysis due to the many examples of how social hierarchies played out and how they are reinforced throughout the novel. According to Botehlo and Rudman, â€Å"The purpose of multicultural literature [is] using literature to provide ways to affirm and gain entry into one’s own culture and the culture of others.† So, this book can illustrate how the textRead MoreHow Did The Technology Of Roman Empire Impact It?1741 Words   |  7 PagesEmpire was eager to find new ways, new technology, to help the empire grow beyond imaginable. Arches, military weapons, and basic technology were all created by the Empire. However, the question trying to be answered is, â€Å"How did the technology of Roman Empire impact it?† Technology was any invention that helped ease the lives of many or wars to be finished quicker. Through the re search of different text sources such as Gedacht, Daniel C. Technology of Ancient Rome. New York, NY: PowerKids Press, 2004Read MoreAnalysis of Bernard Merchands Paris: History of a City1496 Words   |  6 Pagesï » ¿Name Class Professor Bernard Marchand explains the sense of personal challenge that numerous individuals experienced when met with the booming metropolis of Paris. Each inhabitant  of the city, no matter the size, seeks to dominate, master it. This task can be no greater than the task of a historian who seeks to write of its history.The entire  history of Paris  spans over the course of two thousand years. It is  entwined  within the histories of France and Europe. Its story filled with countless

GASB Statement 34 and Reporting of Expenditures †Free Samples

Questions: 1.Although Statement No. 34 requires that infrastructure assets be accounted for similarly to other capital assets, it allows for a major exception regarding depreciation. What is that exception? 2.A governments interest expenditure as reported in its debt service fund differs significantly from its interest expense, as reported in its government-wide statements. What is the most likely explanation for the difference? Answers: Introduction This report presents solutions to two questions which discuss major exceptions in reporting of government accounts. First solution discusses the exception regarding reporting of depreciation in infrastructure assets. Second solution presents a possible explanation to difference in interest reporting between two categories of government funds. 1.Solution GASB 34 sets out guidelines for reporting of accounts of all local and state governments in United States of America (GASB, 2018). In majority of cases, long lived assets are required to be depreciated over their lives. This solution explains a major exception in reporting of depreciation of infrastructure assets under GASB statement 34 guidelines. Capital assets are assets that can be used in operations of the business for more than one reporting period and are not intended for sale during normal operations of a company. Long lived assets with useful lives significantly more than majority of capital assets and immovable in nature are called as infrastructure assets. Normally all long lived assets are required to be depreciated over their useful lives. Modified approach of depreciation is applied to certain eligible infrastructure assets. These eligible assets are part of a network or subsystem of network. Under modified approach these infrastructure assets are not depreciated if two conditions are met (Ruppel, 2004). First, these assets are managed by the government with help of an asset management system that has following characteristics. Inventory levels of these assets are maintained up to date by the system. Conditional assessment of these assets is performed by the system and uses a measurement scale by which results are summarised. The system also calculates annual maintenance and preservation expenses of the assets. Secondly, the documentation process regarding maintenance of these assets at pre-defined minimum level is carried out. Professional discretion is required to decide about quantity of documentary evidence which required to be maintained by the system. GASB Statement No 34 species things that are required to be documented, such as given below Conditional assessment is conducted consistently at least once in three years using statistical samples. This assessment is considered to be appropriate and complete if carried out on a regular basis. Observations from these assessments ensure that these assets are being maintained at pre-defined minimum levels. Therefore, modified approach is an exception for recording of depreciation of assets, under it these assets are capitalized if above two conditions are met. 2.Solution: GASB 34 sets out condition for financial reporting of governmental accounts. Interest associated with various long term liabilities is reported differently under different circumstances. This solution provides for the possible explanation for difference in interest reporting between debt service fund and government wide funds Government wide statements are prepared using accrual basis of accounting and report financial performance of the government. They report all expenditures, revenues, losses, gains, assets and liabilities of the government. On the other hand governmental fund financial statements are prepared using modified accrual basis of accounting (Crawford Loyd, 2008). Current financial resources are taken into consideration for preparation of these statements. A cash reserve utilized for fulfilling interest and principal payments requirements on a particular category of debt is referred to as debt service fund. The purpose of such reserve is risk reduction for investors. Debt service fund also helps in reducing effective interest rate. Debt service fund is a part of governmental fund financial statements. Expenditures of debt service funds are reported under other expenditure classification. The main difference between the interest expense reported in the debt service fund and that reported in the government-wide statements is due to different accounting approaches being followed. While reporting the interest in the debt service fund, only cash payment is taken into consideration but the interest amount reported in the government-wide statements also takes into account the accrued amounts. The interest amount reported in the government-wide statements is inclusive of amortized amounts (Bogui, 2008). Thus, there is significant difference between the reporting of interest expenditure between government-wide funds and debt service fund. This solution provides the possible explanation for this difference. Conclusion GASB statement 34 sets the guidelines for reporting of accounts of government. However, there are some exceptions in various reporting procedures. The above two solutions discuss and throw light on the possible explanation of two such exceptions. In first solution, it is concluded that long lived infra assets are not depreciated under certain conditions. Second solution provides the explanation that due to different accounting approaches being followed, there is difference in interest reporting between debt service fund and government-wide funds. References Bogui, F. (2008). Handbook of governmental accounting. New York, USA: Crc Press. Crawford, M. A., Loyd, D. S. (2008). Governmental gaap practice manual. Chicago, USA: Cch. GASB. (2018). Summary of statement no 34. Retrieved from https://www.gasb.org/st/summary/gstsm34.html Ruppel, W. (2004). Governmental accounting made easy. New Jersey, USA: John Willey Sons.