Accounting for Leave and Fringe Benefits in Revolving Funds

This pamphlet illustrates one of several acceptable methods of accounting for leave and fringe benefits for employees of a revolving fund activity. The pamphlet is applicable to both public enterprise and intergovernmental revolving funds and to any trust revolving fund that accounts for leave and fringe benefits of its employees unless the trust revolving fund is required to account for its operation differently. The cost concepts and accounting techniques explained in this pamphlet can be applied to appropriation finance and other activities which require cost information for management purposes.