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Accounting devices that artificially reduce the measured fiscal deficit can be analyzed as transactions involving unrecognized assets and liabilities. Different accounting systems recognize different sets of assets and liabilities and are thus vulnerable to different sets of devices. Some devices can be revealed by moving progressively from cash accounting to modified accrual accounting to full accrual accounting. Revealing all would require the publication of extended fiscal accounts in which all future cash flows give rise to assets or liabilities.

Commerce --- Business & Economics --- Accounting --- Finance, Public. --- Budget deficits. --- Standards. --- Deficits, Budget --- Cameralistics --- Public finance --- Accounting and review services statements --- Accounting standards --- GAAP (Accounting) --- Generally accepted accounting principles --- Budget --- Deficit financing --- Currency question --- Finance, Public --- E-books --- Government accounting --- Governmental accounting --- Public accounting --- Public finances --- Money and Monetary Policy --- Statistics --- Public Administration --- Public Sector Accounting and Audits --- National Budget, Deficit, and Debt: General --- Monetary Systems --- Standards --- Regimes --- Government and the Monetary System --- Payment Systems --- Data Collection and Data Estimation Methodology --- Computer Programs: Other --- Public finance accounting --- Monetary economics --- Financial reporting, financial statements --- Econometrics & economic statistics --- Fiscal accounting and reporting --- Accrual accounting --- Currencies --- Financial statements --- Government finance statistics --- Public financial management (PFM) --- Money --- Economic and financial statistics --- Finance --- United States