For financial reporting purposes (i.e. , Quarterly Report or Comprehensive Annual.A variable prepaid forward contract is a strategy used to cash in stock shares while deferring the taxes owed on the capital gains. The taxpayer is obliged to deliver the maximum number of shares that it may be required to deliver under the contract. This chapter establishes the Department of Veterans Affairs' (VA) financial policies for establishing, maintaining, and reconciling obligations. The County and School Board contract with the Virginia Association of Counties Group Self Insurance. The City Manager will consolidate these individual priorities into a survey again for the Governing Body to review, discuss, and fillout. Work properly chargeable to account 4087 is deemed as an accounts receivable and, as such, is not a reduction in the maintenance allocation. I'll go through an example of how to record a forward contract on a balance sheet from both the sellers perspective in the buyers perspective. Financing for government contractors helps small businesses access cash flow.