Journal Entry Examples: PPPs and APAs

Click the button below to download examples of public/private and public/public partnerships and availability payment arrangements used to illustrate provisions of GASB Statement No. 94, Public/Public and Public/Private Transactions and Availability Payment Arrangements and Availability Payment Arrangements. They were developed as a companion to an article in the August 2020 issue of Government Finance Review entitled “Let’s Be Partners.”

• Example Assumptions
• Link to Article: Let’s Be Partners