However, if the asset that is transferred was classified as general PP and E for the transferring entity but stewardship PP and E for the recipient entity, it is recognized as a transfer-out (a negative other financing source) of capitalized assets by the
Transferred assets can be classified as general PP and E.
Because our model assumptions are based on current budget projections and recent long-term actuarial projections for Social Security and Medicare, our current model assumptions differ somewhat from those used in our earlier reports.