GLTDAG

Acronym	Definition
GLTDAG	General Long-Term Debt Account Group

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Accrual accounting requires that any increases in long-term liabilities reported in the GLTDAG that are related to services of the current period (e.g., vacation leave, unfunded pension contributions, claims and judgments, special termination benefits, and closure and postclosure care costs) be recognized as an expense of the current period.

Applying full-cost accounting to solid-waste management operations

In this case, the current portion of long-term debt is presented separately but combined with the long-term debt accounted for in the GLTDAG as a reduction of long-term equity that is payable from future resources.

Net available assets as a proxy for financial condition: a model for measuring and reporting resources available to a local government

Both the majority and the minority views would also recognize pension-related bonds, now reported in the GLTDAG, as a fund liability.

Government employers' pension accounting

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