Texas Tenth Court of Appeals Annual Financial Report: 2014 Page: 49
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UNAUDITED
TENTH DISTRICT OF TEXAS (230), WACO, TX
2014 Annual Financial Report
Unrestricted Net Position
Unrestricted net positions consist of net resources, which do not meet the definition of the two preceding
categories. Unrestricted net positions often have constraints on resources, which imposed by management, but
can be removed or modified.
INTERFUND ACTIVITIES AND BALANCES
The agency has the following types of transactions between funds:
(1) Transfers: Legally required transfers that are reported when incurred as 'Transfers In' by the recipient
fund and as 'Transfers Out' by the disbursing fund.
(2) Reimbursements: Reimbursements are repayments from funds responsible for expenditures or expenses to
funds that made the actual payment. Reimbursements of expenditures made by one fund and another that
are recorded as expenditures in the reimbursing fund and as a reduction of expenditures in the reimbursed
fund. Reimbursements are not displayed in the financial statements.
N ste fh h Capital Asss.ts
A summary of the changes in Capital Assets for the year ended August 31, 2014, is presented on the following page.49
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Texas. Court of Appeals (10th). Texas Tenth Court of Appeals Annual Financial Report: 2014, report, Autumn 2014; Waco, Texas. (https://texashistory.unt.edu/ark:/67531/metapth638610/m1/57/: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.