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2-3 Categories The NAFSGL uses a 4-digit account numbering system. Within the NAFIs the SGL shall be implemented to support financial statement reporting at the Program Group level and the consolidated Military Department level. All data must summarize to the 4-digit SGL accounts and be traceable to the NAFIs using sub-accounts. Pension Benefit Asset is reported when the Pension Plan is overfunded and is classified as a noncurrent asset. F. Other NonCurrent Assets. Other noncurrent assets...
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