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The DOE’s Carbon Sequestration Program also supports global initiatives, such as the Carbon Sequestration Leadership Forum (CSLF), an international climate change initiative that focuses on the development of technologies to cost-effectively capture and sequester CO2, and the International Energy Agency (IEA). The Carbon Sequestration Program is also providing technical and financial support to international projects through the Core R&D MVA Program. Projects include the Weyburn Project (see Section 3.2) in Canada, the Sleipner Project in Norway, the In Salah Project in Algeria, the CO2SINK Project in Germany, and the Otway Basin Pilot Project in Australia. Sleipner West (Sleipner) – The Sleipner West natural gas field in the North Sea (Norway) produces associated CO2. To avoid paying. | Broadcasting Application of Principles of Accounting and Financial Reporting To Public Telecommunications Entities May 2005 Edition Application of Principles of Accounting and Financial Reporting To Public Broadcasting Entities 1 INTRODUCTION.2 1.1 Background.2 1.2 Overview.2 2 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR PUBLIC BROADCASTING ENTITIES. 5 2.1 Application and Hierarchy of GAAP.5 2.2 Application of FASB or GASB by a Public Broadcasting Entity.8 2.3 Organizations That Are Not Discrete Legal Entities.10 3 ACCOUNTING AND REPORTING FOR PUBLIC BROADCASTING ENTITIES FOLLOWING FASB. 12 3.1 Overview . 12 3.1.1 Accrual Basis of Accounting.12 3.1.2 AICPA Audit and Accounting Guide Not-for-Profit Organizations .12 3.2 Financially Interrelated Organizations.14 3.2.1 Investments in For-Profit Majority Owned Subsidiaries.15 3.2.2 Investments in For-Profit Entities with 50 Percent or Less Voting Interest.17 3.2.3 Financially Interrelated Not-for-Profit Organizations.17 3.3 Contributions . 20 3.3.1 Promises to Give Pledges .27 3.3.2 Materials Supplies Facilities and Property.29 3.3.3 Volunteer Services Not Requiring Specialized Skills.32 3.3.4 Services That Create or Enhance Non-Financial Assets or That Require Specialized Skills.32 3.3.5 Advertising and Promotion.36 3.3.6 Indirect Administrative Support.37 3.4 Transfers . 38 3.4.1 Government Transfers.38 3.4.2 Contributions Raised or Held for Others.39 3.5 Fundraising Costs.39 3.5.1 Accounting for Fundraising Costs.42 3.5.2 Allocation of Fundraising Costs.42 S3S 1 Application of Principles of Accounting and Financial Reporting To Public Broadcasting Entities 3.6 Investments.44 3.6.1 Determining Fair Value.44 3.6.2 Income.45 3.6.3 Net Asset Classification.45 3.6.4 Financial Reporting . 46 3.6.5 Disclosure Requirements.47 3.7 Program Production.49 3.7.1 Independently Funded Program Production.49 3.7.2 Productions Not Independently Funded.56 3.8 Financial Reporting for a Not-for-Profit Public Broadcasting Entity.58 .
