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…incurred during the fiscal year on an accrual basis are classified as either
operating or nonoperating. This distinction results in operating deficits, as the GASB 35 reporting model
requires classification of state appropriations, a significant revenue stream to fund current operations, as
nonoperating revenue.
Operating revenue
Operating expenses…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_23.pdf