Input into the developmental phase of the training model comes from

Policies and decision rules are infrastructural elements

Indicate whether the statement is true or false.

Pursuant to law, a state agrees to reimburse a county 50 percent of the costs incurred by the county to maintain county roads, provided the county incurs no more than $800,000 in allowable costs

Allowable costs include accrued but unpaid salaries, but do not include encumbrances. For its calendar year 2012, the county's records show the following for its road maintenance program: cash disbursements - $780,000; accrued salaries payable -$15,000; encumbrances - $10,000 . How much intergovernmental revenue should the county recognize in its government-wide financial statements? a. $390,000 b. $397,500 c. $400,000 d. $402,500