United States. Government Accountability Office. Understanding Similarities and Differences between Accrual and Cash Deficits: Update for Fiscal Year 2006, an E-supplement to GAO-07-117SP, text, January 22, 2007; (https://digital.library.unt.edu/ark:/67531/metadc292477/m1/1/: accessed December 19, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; .