BARS Cost Recovery

The Washington State Auditor's Office (SAO) requires "Cost Recovery" transactions to be recorded as revenue, yet the local agency wants to show them as a reduction in expenses for budget tracking purposes. To satisfy both requirements:
 
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There is a special transaction type named "CostRecovery". It allows the recording of a transaction as both an increase to revenue and a decrease to expenses.
 

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Reporting options control the inclusion of the Cost Recovery transactions depending on the use of the report:

bullet "Agency Option" includes them in expenses
 
bullet "State Option" includes them in revenue

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