Assuming that a government will collect its sales taxes in sufficient time to satisfy the available criterion, it would ordinarily recognize revenue from sales taxes in its governmental fund statements a

Because the governmental fund statements provide a detailed short-term view that helps to determine whether there are more or less financial resources that can be spent in the near future to finance the state's programs. In governmental funds, revenues are recognized when they are both measurable and available. Revenues are considered to be available when they are collectible within the current year or soon enough thereafter to pay liabilities existing at the end of the year.

10. a
All of the state's activities are reported in the government-wide financial
statements, except for activities accounted for in fiduciary funds because resources of those funds are not available to support the state's own programs. The statement of activities presents information showing how the state's net assets (the difference between assets and liabilities) changed during the fiscal year. All of the changes in net assets are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows. Revenues are recognized when earned and expenses are recorded at the time liabilities are incurred