2023 Iowa Code 8.53 – GAAP deficit — GAAP implementation

2022 Iowa Code 8.53 – GAAP deficit — GAAP implementation.

2020 Iowa Code 8.53 – GAAP deficit — GAAP implementation.

2018 Iowa Code 8.53 – GAAP deficit — GAAP implementation.

2016 Iowa Code 8.53 – GAAP deficit

2014 Iowa Code 8.53 – GAAP deficit – GAAP implementation.

2009 Iowa Code 8.53 – GAAP deficit — GAAP implementation