Alaska Statutes > Title 42 > Chapter 5 > Article 5 – Accounts, Records, and Reports


§ 42.05.451	System of accounts and reports
§ 42.05.461	Continuing property records
§ 42.05.471	Depreciation rates and accounts
§ 42.05.481	Subsidiary business accounts
§ 42.05.491	Records and accounts to be kept in state
§ 42.05.501	Inspection of books and records

Contract: A legal written agreement that becomes binding when signed.
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
property: includes real and personal property. See Alaska Statutes 01.10.060
state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060