id	sid	tid	token	lemma	pos
ajbmeb-2967	1	1	american	american	PROPN
ajbmeb-2967	1	2	journal	journal	PROPN
ajbmeb-2967	1	3	of	of	ADP
ajbmeb-2967	1	4	business	business	NOUN
ajbmeb-2967	1	5	management	management	NOUN
ajbmeb-2967	1	6	,	,	PUNCT
ajbmeb-2967	1	7	economics	economic	NOUN
ajbmeb-2967	1	8	and	and	CCONJ
ajbmeb-2967	1	9	banking	banking	NOUN
ajbmeb-2967	1	10	issn	issn	PROPN
ajbmeb-2967	1	11	(	(	PUNCT
ajbmeb-2967	1	12	e	e	NOUN
ajbmeb-2967	1	13	):	):	PUNCT
ajbmeb-2967	1	14	2832	2832	NUM
ajbmeb-2967	1	15	-	-	SYM
ajbmeb-2967	1	16	8078	8078	NUM
ajbmeb-2967	1	17	volume	volume	NOUN
ajbmeb-2967	1	18	36	36	NUM
ajbmeb-2967	1	19	,	,	PUNCT
ajbmeb-2967	1	20	may	may	AUX
ajbmeb-2967	1	21	2025	2025	NUM
ajbmeb-2967	1	22	p	p	NOUN
ajbmeb-2967	1	23	a	a	PRON
ajbmeb-2967	1	24	g	g	NOUN
ajbmeb-2967	1	25	e	e	NOUN
ajbmeb-2967	1	26	|	|	ADV
ajbmeb-2967	1	27	102	102	NUM
ajbmeb-2967	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2967	1	29	improving	improve	VERB
ajbmeb-2967	1	30	of	of	ADP
ajbmeb-2967	1	31	the	the	DET
ajbmeb-2967	1	32	accounting	accounting	NOUN
ajbmeb-2967	1	33	and	and	CCONJ
ajbmeb-2967	1	34	internal	internal	ADJ
ajbmeb-2967	1	35	control	control	NOUN
ajbmeb-2967	1	36	in	in	ADP
ajbmeb-2967	1	37	budget	budget	NOUN
ajbmeb-2967	1	38	organizations	organization	NOUN
ajbmeb-2967	1	39	zilola	zilola	PROPN
ajbmeb-2967	1	40	azizova	azizova	PROPN
ajbmeb-2967	1	41	researcher	researcher	PROPN
ajbmeb-2967	1	42	of	of	ADP
ajbmeb-2967	1	43	tashkent	tashkent	PROPN
ajbmeb-2967	1	44	state	state	PROPN
ajbmeb-2967	1	45	university	university	PROPN
ajbmeb-2967	1	46	of	of	ADP
ajbmeb-2967	1	47	economics	economic	NOUN
ajbmeb-2967	1	48	,	,	PUNCT
ajbmeb-2967	1	49	zilolaazizova85@gmail.com	zilolaazizova85@gmail.com	NOUN
ajbmeb-2967	1	50	,	,	PUNCT
ajbmeb-2967	1	51	orcid:0009	orcid:0009	NOUN
ajbmeb-2967	1	52	-	-	PUNCT
ajbmeb-2967	1	53	0000	0000	NUM
ajbmeb-2967	1	54	-	-	PUNCT
ajbmeb-2967	1	55	6025	6025	NUM
ajbmeb-2967	1	56	-	-	SYM
ajbmeb-2967	1	57	2275	2275	NUM
ajbmeb-2967	1	58	a	a	DET
ajbmeb-2967	1	59	b	b	PROPN
ajbmeb-2967	1	60	s	s	ADP
ajbmeb-2967	1	61	t	t	PROPN
ajbmeb-2967	1	62	r	r	NOUN
ajbmeb-2967	1	63	a	a	DET
ajbmeb-2967	1	64	c	c	NOUN
ajbmeb-2967	1	65	t	t	NOUN
ajbmeb-2967	2	1	k	k	X
ajbmeb-2967	2	2	e	e	PROPN
ajbmeb-2967	2	3	y	y	PROPN
ajbmeb-2967	2	4	w	w	NOUN
ajbmeb-2967	2	5	o	o	NOUN
ajbmeb-2967	2	6	r	r	NOUN
ajbmeb-2967	2	7	d	d	X
ajbmeb-2967	2	8	s	s	AUX
ajbmeb-2967	2	9	the	the	DET
ajbmeb-2967	2	10	article	article	NOUN
ajbmeb-2967	2	11	theoretically	theoretically	ADV
ajbmeb-2967	2	12	substantiates	substantiate	VERB
ajbmeb-2967	2	13	the	the	DET
ajbmeb-2967	2	14	necessity	necessity	NOUN
ajbmeb-2967	2	15	and	and	CCONJ
ajbmeb-2967	2	16	interrelation	interrelation	NOUN
ajbmeb-2967	2	17	of	of	ADP
ajbmeb-2967	2	18	accounting	accounting	NOUN
ajbmeb-2967	2	19	and	and	CCONJ
ajbmeb-2967	2	20	internal	internal	ADJ
ajbmeb-2967	2	21	control	control	NOUN
ajbmeb-2967	2	22	in	in	ADP
ajbmeb-2967	2	23	budgetary	budgetary	ADJ
ajbmeb-2967	2	24	organizations	organization	NOUN
ajbmeb-2967	2	25	of	of	ADP
ajbmeb-2967	2	26	the	the	DET
ajbmeb-2967	2	27	road	road	NOUN
ajbmeb-2967	2	28	sector	sector	NOUN
ajbmeb-2967	2	29	.	.	PUNCT
ajbmeb-2967	3	1	the	the	DET
ajbmeb-2967	3	2	legal	legal	ADJ
ajbmeb-2967	3	3	bases	basis	NOUN
ajbmeb-2967	3	4	of	of	ADP
ajbmeb-2967	3	5	the	the	DET
ajbmeb-2967	3	6	organization	organization	NOUN
ajbmeb-2967	3	7	of	of	ADP
ajbmeb-2967	3	8	accounting	accounting	NOUN
ajbmeb-2967	3	9	and	and	CCONJ
ajbmeb-2967	3	10	internal	internal	ADJ
ajbmeb-2967	3	11	control	control	NOUN
ajbmeb-2967	3	12	in	in	ADP
ajbmeb-2967	3	13	budgetary	budgetary	ADJ
ajbmeb-2967	3	14	organizations	organization	NOUN
ajbmeb-2967	3	15	are	be	AUX
ajbmeb-2967	3	16	studied	study	VERB
ajbmeb-2967	3	17	.	.	PUNCT
ajbmeb-2967	4	1	important	important	ADJ
ajbmeb-2967	4	2	directions	direction	NOUN
ajbmeb-2967	4	3	of	of	ADP
ajbmeb-2967	4	4	ensuring	ensure	VERB
ajbmeb-2967	4	5	internal	internal	ADJ
ajbmeb-2967	4	6	control	control	NOUN
ajbmeb-2967	4	7	through	through	ADP
ajbmeb-2967	4	8	the	the	DET
ajbmeb-2967	4	9	organization	organization	NOUN
ajbmeb-2967	4	10	and	and	CCONJ
ajbmeb-2967	4	11	maintenance	maintenance	NOUN
ajbmeb-2967	4	12	of	of	ADP
ajbmeb-2967	4	13	accounting	account	VERB
ajbmeb-2967	4	14	in	in	ADP
ajbmeb-2967	4	15	budgetary	budgetary	ADJ
ajbmeb-2967	4	16	organizations	organization	NOUN
ajbmeb-2967	4	17	of	of	ADP
ajbmeb-2967	4	18	the	the	DET
ajbmeb-2967	4	19	road	road	NOUN
ajbmeb-2967	4	20	sector	sector	NOUN
ajbmeb-2967	4	21	are	be	AUX
ajbmeb-2967	4	22	revealed	reveal	VERB
ajbmeb-2967	4	23	.	.	PUNCT
ajbmeb-2967	5	1	proposals	proposal	NOUN
ajbmeb-2967	5	2	for	for	ADP
ajbmeb-2967	5	3	improving	improve	VERB
ajbmeb-2967	5	4	internal	internal	ADJ
ajbmeb-2967	5	5	control	control	NOUN
ajbmeb-2967	5	6	through	through	ADP
ajbmeb-2967	5	7	the	the	DET
ajbmeb-2967	5	8	organization	organization	NOUN
ajbmeb-2967	5	9	and	and	CCONJ
ajbmeb-2967	5	10	maintenance	maintenance	NOUN
ajbmeb-2967	5	11	of	of	ADP
ajbmeb-2967	5	12	accounting	account	VERB
ajbmeb-2967	5	13	in	in	ADP
ajbmeb-2967	5	14	budgetary	budgetary	ADJ
ajbmeb-2967	5	15	organizations	organization	NOUN
ajbmeb-2967	5	16	are	be	AUX
ajbmeb-2967	5	17	formulated	formulate	VERB
ajbmeb-2967	5	18	.	.	PUNCT
ajbmeb-2967	6	1	accounting	accounting	NOUN
ajbmeb-2967	6	2	service	service	PROPN
ajbmeb-2967	6	3	,	,	PUNCT
ajbmeb-2967	6	4	accounting	accounting	NOUN
ajbmeb-2967	6	5	,	,	PUNCT
ajbmeb-2967	6	6	internal	internal	ADJ
ajbmeb-2967	6	7	control	control	NOUN
ajbmeb-2967	6	8	,	,	PUNCT
ajbmeb-2967	6	9	accountability	accountability	NOUN
ajbmeb-2967	6	10	,	,	PUNCT
ajbmeb-2967	6	11	reporting	reporting	NOUN
ajbmeb-2967	6	12	.	.	PUNCT
ajbmeb-2967	7	1	introduction	introduction	NOUN
ajbmeb-2967	7	2	in	in	ADP
ajbmeb-2967	7	3	the	the	DET
ajbmeb-2967	7	4	context	context	NOUN
ajbmeb-2967	7	5	of	of	ADP
ajbmeb-2967	7	6	increasing	increase	VERB
ajbmeb-2967	7	7	global	global	ADJ
ajbmeb-2967	7	8	competition	competition	NOUN
ajbmeb-2967	7	9	in	in	ADP
ajbmeb-2967	7	10	the	the	DET
ajbmeb-2967	7	11	world	world	NOUN
ajbmeb-2967	7	12	,	,	PUNCT
ajbmeb-2967	7	13	special	special	ADJ
ajbmeb-2967	7	14	attention	attention	NOUN
ajbmeb-2967	7	15	is	be	AUX
ajbmeb-2967	7	16	paid	pay	VERB
ajbmeb-2967	7	17	to	to	PART
ajbmeb-2967	7	18	ensuring	ensure	VERB
ajbmeb-2967	7	19	the	the	DET
ajbmeb-2967	7	20	accountability	accountability	NOUN
ajbmeb-2967	7	21	of	of	ADP
ajbmeb-2967	7	22	the	the	DET
ajbmeb-2967	7	23	public	public	ADJ
ajbmeb-2967	7	24	sector	sector	NOUN
ajbmeb-2967	7	25	accounting	accounting	NOUN
ajbmeb-2967	7	26	system	system	NOUN
ajbmeb-2967	7	27	for	for	ADP
ajbmeb-2967	7	28	the	the	DET
ajbmeb-2967	7	29	targeted	target	VERB
ajbmeb-2967	7	30	and	and	CCONJ
ajbmeb-2967	7	31	targeted	target	VERB
ajbmeb-2967	7	32	spending	spending	NOUN
ajbmeb-2967	7	33	of	of	ADP
ajbmeb-2967	7	34	budget	budget	NOUN
ajbmeb-2967	7	35	funds	fund	NOUN
ajbmeb-2967	7	36	,	,	PUNCT
ajbmeb-2967	7	37	as	as	ADV
ajbmeb-2967	7	38	well	well	ADV
ajbmeb-2967	7	39	as	as	ADP
ajbmeb-2967	7	40	the	the	DET
ajbmeb-2967	7	41	openness	openness	NOUN
ajbmeb-2967	7	42	of	of	ADP
ajbmeb-2967	7	43	information	information	NOUN
ajbmeb-2967	7	44	about	about	ADP
ajbmeb-2967	7	45	them	they	PRON
ajbmeb-2967	7	46	.	.	PUNCT
ajbmeb-2967	8	1	according	accord	VERB
ajbmeb-2967	8	2	to	to	ADP
ajbmeb-2967	8	3	the	the	DET
ajbmeb-2967	8	4	report	report	NOUN
ajbmeb-2967	8	5	"	"	PUNCT
ajbmeb-2967	8	6	public	public	ADJ
ajbmeb-2967	8	7	sector	sector	NOUN
ajbmeb-2967	8	8	financial	financial	ADJ
ajbmeb-2967	8	9	reporting	reporting	NOUN
ajbmeb-2967	8	10	index	index	NOUN
ajbmeb-2967	8	11	for	for	ADP
ajbmeb-2967	8	12	2021	2021	NUM
ajbmeb-2967	8	13	"	"	PUNCT
ajbmeb-2967	8	14	published	publish	VERB
ajbmeb-2967	8	15	by	by	ADP
ajbmeb-2967	8	16	the	the	DET
ajbmeb-2967	8	17	international	international	PROPN
ajbmeb-2967	8	18	federation	federation	PROPN
ajbmeb-2967	8	19	of	of	ADP
ajbmeb-2967	8	20	accountants	accountant	NOUN
ajbmeb-2967	8	21	(	(	PUNCT
ajbmeb-2967	8	22	ifac	ifac	NOUN
ajbmeb-2967	8	23	)	)	PUNCT
ajbmeb-2967	8	24	,	,	PUNCT
ajbmeb-2967	8	25	57	57	NUM
ajbmeb-2967	8	26	%	%	NOUN
ajbmeb-2967	8	27	of	of	ADP
ajbmeb-2967	8	28	countries	country	NOUN
ajbmeb-2967	8	29	that	that	PRON
ajbmeb-2967	8	30	have	have	AUX
ajbmeb-2967	8	31	implemented	implement	VERB
ajbmeb-2967	8	32	the	the	DET
ajbmeb-2967	8	33	accrual	accrual	ADJ
ajbmeb-2967	8	34	method	method	NOUN
ajbmeb-2967	8	35	in	in	ADP
ajbmeb-2967	8	36	global	global	ADJ
ajbmeb-2967	8	37	accounting	accounting	NOUN
ajbmeb-2967	8	38	use	use	NOUN
ajbmeb-2967	8	39	international	international	ADJ
ajbmeb-2967	8	40	public	public	ADJ
ajbmeb-2967	8	41	sector	sector	NOUN
ajbmeb-2967	8	42	accounting	accounting	NOUN
ajbmeb-2967	8	43	standards	standard	NOUN
ajbmeb-2967	8	44	(	(	PUNCT
ajbmeb-2967	8	45	ipsas)1	ipsas)1	X
ajbmeb-2967	8	46	.	.	PUNCT
ajbmeb-2967	9	1	recommendations	recommendation	NOUN
ajbmeb-2967	9	2	are	be	AUX
ajbmeb-2967	9	3	being	be	AUX
ajbmeb-2967	9	4	developed	develop	VERB
ajbmeb-2967	9	5	for	for	ADP
ajbmeb-2967	9	6	governments	government	NOUN
ajbmeb-2967	9	7	to	to	PART
ajbmeb-2967	9	8	expand	expand	VERB
ajbmeb-2967	9	9	the	the	DET
ajbmeb-2967	9	10	role	role	NOUN
ajbmeb-2967	9	11	of	of	ADP
ajbmeb-2967	9	12	public	public	ADJ
ajbmeb-2967	9	13	sector	sector	NOUN
ajbmeb-2967	9	14	accounting	accounting	NOUN
ajbmeb-2967	9	15	and	and	CCONJ
ajbmeb-2967	9	16	the	the	DET
ajbmeb-2967	9	17	internal	internal	ADJ
ajbmeb-2967	9	18	control	control	NOUN
ajbmeb-2967	9	19	system	system	NOUN
ajbmeb-2967	9	20	in	in	ADP
ajbmeb-2967	9	21	ensuring	ensure	VERB
ajbmeb-2967	9	22	the	the	DET
ajbmeb-2967	9	23	continuity	continuity	NOUN
ajbmeb-2967	9	24	of	of	ADP
ajbmeb-2967	9	25	distribution	distribution	NOUN
ajbmeb-2967	9	26	,	,	PUNCT
ajbmeb-2967	9	27	execution	execution	NOUN
ajbmeb-2967	9	28	and	and	CCONJ
ajbmeb-2967	9	29	control	control	NOUN
ajbmeb-2967	9	30	of	of	ADP
ajbmeb-2967	9	31	funds	fund	NOUN
ajbmeb-2967	9	32	in	in	ADP
ajbmeb-2967	9	33	the	the	DET
ajbmeb-2967	9	34	budget	budget	NOUN
ajbmeb-2967	9	35	system	system	NOUN
ajbmeb-2967	9	36	.	.	PUNCT
ajbmeb-2967	10	1	in	in	ADP
ajbmeb-2967	10	2	uzbekistan	uzbekistan	PROPN
ajbmeb-2967	10	3	,	,	PUNCT
ajbmeb-2967	10	4	work	work	NOUN
ajbmeb-2967	10	5	is	be	AUX
ajbmeb-2967	10	6	underway	underway	ADJ
ajbmeb-2967	10	7	to	to	PART
ajbmeb-2967	10	8	ensure	ensure	VERB
ajbmeb-2967	10	9	accountability	accountability	NOUN
ajbmeb-2967	10	10	and	and	CCONJ
ajbmeb-2967	10	11	openness	openness	NOUN
ajbmeb-2967	10	12	of	of	ADP
ajbmeb-2967	10	13	spending	spend	VERB
ajbmeb-2967	10	14	by	by	ADP
ajbmeb-2967	10	15	bringing	bring	VERB
ajbmeb-2967	10	16	the	the	DET
ajbmeb-2967	10	17	accounting	accounting	NOUN
ajbmeb-2967	10	18	and	and	CCONJ
ajbmeb-2967	10	19	internal	internal	ADJ
ajbmeb-2967	10	20	control	control	NOUN
ajbmeb-2967	10	21	system	system	NOUN
ajbmeb-2967	10	22	in	in	ADP
ajbmeb-2967	10	23	budgetary	budgetary	ADJ
ajbmeb-2967	10	24	organizations	organization	NOUN
ajbmeb-2967	10	25	in	in	ADP
ajbmeb-2967	10	26	line	line	NOUN
ajbmeb-2967	10	27	with	with	ADP
ajbmeb-2967	10	28	international	international	ADJ
ajbmeb-2967	10	29	accounting	accounting	NOUN
ajbmeb-2967	10	30	standards	standard	NOUN
ajbmeb-2967	10	31	in	in	ADP
ajbmeb-2967	10	32	the	the	DET
ajbmeb-2967	10	33	public	public	ADJ
ajbmeb-2967	10	34	sector	sector	NOUN
ajbmeb-2967	10	35	.	.	PUNCT
ajbmeb-2967	11	1	in	in	ADP
ajbmeb-2967	11	2	the	the	DET
ajbmeb-2967	11	3	road	road	NOUN
ajbmeb-2967	11	4	system	system	NOUN
ajbmeb-2967	11	5	,	,	PUNCT
ajbmeb-2967	11	6	which	which	PRON
ajbmeb-2967	11	7	is	be	AUX
ajbmeb-2967	11	8	the	the	DET
ajbmeb-2967	11	9	object	object	NOUN
ajbmeb-2967	11	10	of	of	ADP
ajbmeb-2967	11	11	the	the	DET
ajbmeb-2967	11	12	study	study	NOUN
ajbmeb-2967	11	13	,	,	PUNCT
ajbmeb-2967	11	14	the	the	DET
ajbmeb-2967	11	15	direction	direction	NOUN
ajbmeb-2967	11	16	of	of	ADP
ajbmeb-2967	11	17	funds	fund	NOUN
ajbmeb-2967	11	18	is	be	AUX
ajbmeb-2967	11	19	determined	determine	VERB
ajbmeb-2967	11	20	“	"	PUNCT
ajbmeb-2967	11	21	for	for	ADP
ajbmeb-2967	11	22	the	the	DET
ajbmeb-2967	11	23	purpose	purpose	NOUN
ajbmeb-2967	11	24	of	of	ADP
ajbmeb-2967	11	25	construction	construction	NOUN
ajbmeb-2967	11	26	and	and	CCONJ
ajbmeb-2967	11	27	reconstruction	reconstruction	NOUN
ajbmeb-2967	11	28	of	of	ADP
ajbmeb-2967	11	29	roads	road	NOUN
ajbmeb-2967	11	30	,	,	PUNCT
ajbmeb-2967	11	31	bridges	bridge	NOUN
ajbmeb-2967	11	32	and	and	CCONJ
ajbmeb-2967	11	33	overpasses	overpass	NOUN
ajbmeb-2967	11	34	in	in	ADP
ajbmeb-2967	11	35	2024	2024	NUM
ajbmeb-2967	11	36	,	,	PUNCT
ajbmeb-2967	11	37	major	major	ADJ
ajbmeb-2967	11	38	and	and	CCONJ
ajbmeb-2967	11	39	current	current	ADJ
ajbmeb-2967	11	40	repairs	repair	NOUN
ajbmeb-2967	11	41	,	,	PUNCT
ajbmeb-2967	11	42	storage	storage	NOUN
ajbmeb-2967	11	43	,	,	PUNCT
ajbmeb-2967	11	44	landscaping	landscaping	NOUN
ajbmeb-2967	11	45	,	,	PUNCT
ajbmeb-2967	11	46	prevention	prevention	NOUN
ajbmeb-2967	11	47	and	and	CCONJ
ajbmeb-2967	11	48	elimination	elimination	NOUN
ajbmeb-2967	11	49	of	of	ADP
ajbmeb-2967	11	50	consequences	consequence	NOUN
ajbmeb-2967	11	51	of	of	ADP
ajbmeb-2967	11	52	natural	natural	ADJ
ajbmeb-2967	11	53	disasters	disaster	NOUN
ajbmeb-2967	11	54	,	,	PUNCT
ajbmeb-2967	11	55	preservation	preservation	NOUN
ajbmeb-2967	11	56	of	of	ADP
ajbmeb-2967	11	57	the	the	DET
ajbmeb-2967	11	58	committee	committee	NOUN
ajbmeb-2967	11	59	and	and	CCONJ
ajbmeb-2967	11	60	its	its	PRON
ajbmeb-2967	11	61	unstructured	unstructured	ADJ
ajbmeb-2967	11	62	organizations	organization	NOUN
ajbmeb-2967	11	63	in	in	ADP
ajbmeb-2967	11	64	total	total	ADJ
ajbmeb-2967	11	65	5,484,823.6	5,484,823.6	NUM
ajbmeb-2967	11	66	million	million	NUM
ajbmeb-2967	11	67	soums"2	soums"2	PROPN
ajbmeb-2967	11	68	.	.	PUNCT
ajbmeb-2967	12	1	in	in	ADP
ajbmeb-2967	12	2	particular	particular	ADJ
ajbmeb-2967	12	3	,	,	PUNCT
ajbmeb-2967	12	4	the	the	DET
ajbmeb-2967	12	5	tasks	task	NOUN
ajbmeb-2967	12	6	of	of	ADP
ajbmeb-2967	12	7	assessing	assess	VERB
ajbmeb-2967	12	8	the	the	DET
ajbmeb-2967	12	9	current	current	ADJ
ajbmeb-2967	12	10	state	state	NOUN
ajbmeb-2967	12	11	of	of	ADP
ajbmeb-2967	12	12	the	the	DET
ajbmeb-2967	12	13	organization	organization	NOUN
ajbmeb-2967	12	14	and	and	CCONJ
ajbmeb-2967	12	15	accounting	accounting	NOUN
ajbmeb-2967	12	16	in	in	ADP
ajbmeb-2967	12	17	the	the	DET
ajbmeb-2967	12	18	organizations	organization	NOUN
ajbmeb-2967	12	19	of	of	ADP
ajbmeb-2967	12	20	the	the	DET
ajbmeb-2967	12	21	system	system	NOUN
ajbmeb-2967	12	22	,	,	PUNCT
ajbmeb-2967	12	23	studying	study	VERB
ajbmeb-2967	12	24	the	the	DET
ajbmeb-2967	12	25	state	state	NOUN
ajbmeb-2967	12	26	of	of	ADP
ajbmeb-2967	12	27	functioning	function	VERB
ajbmeb-2967	12	28	of	of	ADP
ajbmeb-2967	12	29	the	the	DET
ajbmeb-2967	12	30	1	1	NUM
ajbmeb-2967	12	31	international	international	ADJ
ajbmeb-2967	12	32	public	public	ADJ
ajbmeb-2967	12	33	sector	sector	NOUN
ajbmeb-2967	12	34	financial	financial	ADJ
ajbmeb-2967	12	35	accountability	accountability	NOUN
ajbmeb-2967	12	36	index	index	NOUN
ajbmeb-2967	12	37	2021	2021	NUM
ajbmeb-2967	12	38	status	status	NOUN
ajbmeb-2967	12	39	report	report	VERB
ajbmeb-2967	12	40	2	2	NUM
ajbmeb-2967	12	41	https://lex.uz/en/docs/6707765#6710514	https://lex.uz/en/docs/6707765#6710514	NOUN
ajbmeb-2967	12	42	https://lex.uz/en/docs/6707765#6710514	https://lex.uz/en/docs/6707765#6710514	NOUN
ajbmeb-2967	12	43	american	american	PROPN
ajbmeb-2967	12	44	journal	journal	PROPN
ajbmeb-2967	12	45	of	of	ADP
ajbmeb-2967	12	46	business	business	NOUN
ajbmeb-2967	12	47	management	management	NOUN
ajbmeb-2967	12	48	,	,	PUNCT
ajbmeb-2967	12	49	economics	economic	NOUN
ajbmeb-2967	12	50	and	and	CCONJ
ajbmeb-2967	12	51	banking	banking	NOUN
ajbmeb-2967	12	52	volume	volume	NOUN
ajbmeb-2967	12	53	36	36	NUM
ajbmeb-2967	12	54	may2025	may2025	NOUN
ajbmeb-2967	12	55	p	p	NOUN
ajbmeb-2967	12	56	a	a	DET
ajbmeb-2967	12	57	g	g	NOUN
ajbmeb-2967	12	58	e	e	NOUN
ajbmeb-2967	12	59	|	|	NOUN
ajbmeb-2967	12	60	103	103	NUM
ajbmeb-2967	12	61	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2967	12	62	existing	exist	VERB
ajbmeb-2967	12	63	internal	internal	ADJ
ajbmeb-2967	12	64	control	control	NOUN
ajbmeb-2967	12	65	system	system	NOUN
ajbmeb-2967	12	66	,	,	PUNCT
ajbmeb-2967	12	67	identifying	identify	VERB
ajbmeb-2967	12	68	problems	problem	NOUN
ajbmeb-2967	12	69	associated	associate	VERB
ajbmeb-2967	12	70	with	with	ADP
ajbmeb-2967	12	71	the	the	DET
ajbmeb-2967	12	72	accounting	accounting	NOUN
ajbmeb-2967	12	73	and	and	CCONJ
ajbmeb-2967	12	74	internal	internal	ADJ
ajbmeb-2967	12	75	control	control	NOUN
ajbmeb-2967	12	76	system	system	NOUN
ajbmeb-2967	12	77	,	,	PUNCT
ajbmeb-2967	12	78	as	as	ADV
ajbmeb-2967	12	79	well	well	ADV
ajbmeb-2967	12	80	as	as	ADP
ajbmeb-2967	12	81	developing	develop	VERB
ajbmeb-2967	12	82	scientific	scientific	ADJ
ajbmeb-2967	12	83	proposals	proposal	NOUN
ajbmeb-2967	12	84	and	and	CCONJ
ajbmeb-2967	12	85	recommendations	recommendation	NOUN
ajbmeb-2967	12	86	for	for	ADP
ajbmeb-2967	12	87	their	their	PRON
ajbmeb-2967	12	88	elimination	elimination	NOUN
ajbmeb-2967	12	89	.	.	PUNCT
ajbmeb-2967	13	1	research	research	NOUN
ajbmeb-2967	13	2	methods	method	NOUN
ajbmeb-2967	13	3	the	the	DET
ajbmeb-2967	13	4	article	article	NOUN
ajbmeb-2967	13	5	used	use	VERB
ajbmeb-2967	13	6	abstract	abstract	ADJ
ajbmeb-2967	13	7	logical	logical	ADJ
ajbmeb-2967	13	8	thinking	thinking	NOUN
ajbmeb-2967	13	9	,	,	PUNCT
ajbmeb-2967	13	10	comparison	comparison	NOUN
ajbmeb-2967	13	11	,	,	PUNCT
ajbmeb-2967	13	12	observation	observation	NOUN
ajbmeb-2967	13	13	and	and	CCONJ
ajbmeb-2967	13	14	analysis	analysis	NOUN
ajbmeb-2967	13	15	,	,	PUNCT
ajbmeb-2967	13	16	induction	induction	NOUN
ajbmeb-2967	13	17	and	and	CCONJ
ajbmeb-2967	13	18	deduction	deduction	NOUN
ajbmeb-2967	13	19	,	,	PUNCT
ajbmeb-2967	13	20	methods	method	NOUN
ajbmeb-2967	13	21	of	of	ADP
ajbmeb-2967	13	22	synthesis	synthesis	NOUN
ajbmeb-2967	13	23	,	,	PUNCT
ajbmeb-2967	13	24	monographic	monographic	ADJ
ajbmeb-2967	13	25	research	research	NOUN
ajbmeb-2967	13	26	,	,	PUNCT
ajbmeb-2967	13	27	systems	system	NOUN
ajbmeb-2967	13	28	approach	approach	NOUN
ajbmeb-2967	13	29	,	,	PUNCT
ajbmeb-2967	13	30	statistics	statistic	NOUN
ajbmeb-2967	13	31	,	,	PUNCT
ajbmeb-2967	13	32	economic	economic	ADJ
ajbmeb-2967	13	33	analysis	analysis	NOUN
ajbmeb-2967	13	34	.	.	PUNCT
ajbmeb-2967	14	1	literature	literature	NOUN
ajbmeb-2967	14	2	review	review	PROPN
ajbmeb-2967	14	3	research	research	NOUN
ajbmeb-2967	14	4	by	by	ADP
ajbmeb-2967	14	5	foreign	foreign	ADJ
ajbmeb-2967	14	6	economists	economist	NOUN
ajbmeb-2967	14	7	on	on	ADP
ajbmeb-2967	14	8	the	the	DET
ajbmeb-2967	14	9	study	study	NOUN
ajbmeb-2967	14	10	of	of	ADP
ajbmeb-2967	14	11	the	the	DET
ajbmeb-2967	14	12	accounting	accounting	NOUN
ajbmeb-2967	14	13	and	and	CCONJ
ajbmeb-2967	14	14	internal	internal	ADJ
ajbmeb-2967	14	15	control	control	NOUN
ajbmeb-2967	14	16	system	system	NOUN
ajbmeb-2967	14	17	in	in	ADP
ajbmeb-2967	14	18	budgetary	budgetary	ADJ
ajbmeb-2967	14	19	organizations	organization	NOUN
ajbmeb-2967	14	20	was	be	AUX
ajbmeb-2967	14	21	also	also	ADV
ajbmeb-2967	14	22	reflected	reflect	VERB
ajbmeb-2967	14	23	in	in	ADP
ajbmeb-2967	14	24	scientific	scientific	ADJ
ajbmeb-2967	14	25	papers	paper	NOUN
ajbmeb-2967	14	26	,	,	PUNCT
ajbmeb-2967	14	27	brochures	brochure	NOUN
ajbmeb-2967	14	28	and	and	CCONJ
ajbmeb-2967	14	29	articles	article	NOUN
ajbmeb-2967	14	30	.	.	PUNCT
ajbmeb-2967	15	1	in	in	ADP
ajbmeb-2967	15	2	particular	particular	ADJ
ajbmeb-2967	15	3	,	,	PUNCT
ajbmeb-2967	15	4	these	these	PRON
ajbmeb-2967	15	5	include	include	VERB
ajbmeb-2967	15	6	jorge	jorge	NOUN
ajbmeb-2967	15	7	de	de	X
ajbmeb-2967	15	8	jesus	jesus	PROPN
ajbmeb-2967	15	9	,	,	PUNCT
ajbmeb-2967	15	10	jsb	jsb	PROPN
ajbmeb-2967	15	11	eirado	eirado	PROPN
ajbmeb-2967	15	12	,	,	PUNCT
ajbmeb-2967	15	13	jens	jens	PROPN
ajbmeb-2967	15	14	heiling	heiling	PROPN
ajbmeb-2967	15	15	,	,	PUNCT
ajbmeb-2967	15	16	o.	o.	PROPN
ajbmeb-2967	15	17	mitina	mitina	PROPN
ajbmeb-2967	15	18	,	,	PUNCT
ajbmeb-2967	15	19	t.	t.	NOUN
ajbmeb-2967	15	20	poleshchuk	poleshchuk	NOUN
ajbmeb-2967	15	21	,	,	PUNCT
ajbmeb-2967	15	22	m.	m.	NOUN
ajbmeb-2967	15	23	ryabova3	ryabova3	PROPN
ajbmeb-2967	15	24	.	.	PUNCT
ajbmeb-2967	16	1	uzbek	uzbek	PROPN
ajbmeb-2967	16	2	economists	economist	NOUN
ajbmeb-2967	16	3	such	such	ADJ
ajbmeb-2967	16	4	as	as	ADP
ajbmeb-2967	16	5	n.	n.	PROPN
ajbmeb-2967	16	6	abdusalomov	abdusalomov	PROPN
ajbmeb-2967	16	7	,	,	PUNCT
ajbmeb-2967	16	8	s.	s.	PROPN
ajbmeb-2967	16	9	mekhmonov	mekhmonov	PROPN
ajbmeb-2967	16	10	,	,	PUNCT
ajbmeb-2967	16	11	a.	a.	NOUN
ajbmeb-2967	16	12	ostonokulov	ostonokulov	PROPN
ajbmeb-2967	16	13	,	,	PUNCT
ajbmeb-2967	16	14	z.	z.	PROPN
ajbmeb-2967	16	15	khamidova	khamidova	PROPN
ajbmeb-2967	16	16	studied	study	VERB
ajbmeb-2967	16	17	the	the	DET
ajbmeb-2967	16	18	problems	problem	NOUN
ajbmeb-2967	16	19	of	of	ADP
ajbmeb-2967	16	20	accounting	accounting	NOUN
ajbmeb-2967	16	21	and	and	CCONJ
ajbmeb-2967	16	22	financial	financial	ADJ
ajbmeb-2967	16	23	reporting	reporting	NOUN
ajbmeb-2967	16	24	in	in	ADP
ajbmeb-2967	16	25	budgetary	budgetary	ADJ
ajbmeb-2967	16	26	organizations	organization	NOUN
ajbmeb-2967	16	27	,	,	PUNCT
ajbmeb-2967	16	28	as	as	ADV
ajbmeb-2967	16	29	well	well	ADV
ajbmeb-2967	16	30	as	as	ADP
ajbmeb-2967	16	31	the	the	DET
ajbmeb-2967	16	32	development	development	NOUN
ajbmeb-2967	16	33	of	of	ADP
ajbmeb-2967	16	34	theoretical	theoretical	ADJ
ajbmeb-2967	16	35	and	and	CCONJ
ajbmeb-2967	16	36	methodological	methodological	ADJ
ajbmeb-2967	16	37	foundations	foundation	NOUN
ajbmeb-2967	16	38	of	of	ADP
ajbmeb-2967	16	39	internal	internal	ADJ
ajbmeb-2967	16	40	audit4	audit4	NOUN
ajbmeb-2967	16	41	.	.	PUNCT
ajbmeb-2967	17	1	it	it	PRON
ajbmeb-2967	17	2	should	should	AUX
ajbmeb-2967	17	3	be	be	AUX
ajbmeb-2967	17	4	noted	note	VERB
ajbmeb-2967	17	5	that	that	SCONJ
ajbmeb-2967	17	6	in	in	ADP
ajbmeb-2967	17	7	the	the	DET
ajbmeb-2967	17	8	scientific	scientific	ADJ
ajbmeb-2967	17	9	works	work	NOUN
ajbmeb-2967	17	10	of	of	ADP
ajbmeb-2967	17	11	the	the	DET
ajbmeb-2967	17	12	above	above	ADV
ajbmeb-2967	17	13	-	-	PUNCT
ajbmeb-2967	17	14	mentioned	mention	VERB
ajbmeb-2967	17	15	economists	economist	NOUN
ajbmeb-2967	17	16	,	,	PUNCT
ajbmeb-2967	17	17	theoretical	theoretical	ADJ
ajbmeb-2967	17	18	and	and	CCONJ
ajbmeb-2967	17	19	practical	practical	ADJ
ajbmeb-2967	17	20	problems	problem	NOUN
ajbmeb-2967	17	21	of	of	ADP
ajbmeb-2967	17	22	improving	improve	VERB
ajbmeb-2967	17	23	the	the	DET
ajbmeb-2967	17	24	accounting	accounting	NOUN
ajbmeb-2967	17	25	and	and	CCONJ
ajbmeb-2967	17	26	internal	internal	ADJ
ajbmeb-2967	17	27	control	control	NOUN
ajbmeb-2967	17	28	system	system	NOUN
ajbmeb-2967	17	29	in	in	ADP
ajbmeb-2967	17	30	budgetary	budgetary	ADJ
ajbmeb-2967	17	31	organizations	organization	NOUN
ajbmeb-2967	17	32	of	of	ADP
ajbmeb-2967	17	33	the	the	DET
ajbmeb-2967	17	34	highway	highway	NOUN
ajbmeb-2967	17	35	system	system	NOUN
ajbmeb-2967	17	36	as	as	ADP
ajbmeb-2967	17	37	a	a	DET
ajbmeb-2967	17	38	separate	separate	ADJ
ajbmeb-2967	17	39	object	object	NOUN
ajbmeb-2967	17	40	of	of	ADP
ajbmeb-2967	17	41	research	research	NOUN
ajbmeb-2967	17	42	have	have	AUX
ajbmeb-2967	17	43	not	not	PART
ajbmeb-2967	17	44	been	be	AUX
ajbmeb-2967	17	45	studied	study	VERB
ajbmeb-2967	17	46	.	.	PUNCT
ajbmeb-2967	18	1	at	at	ADP
ajbmeb-2967	18	2	the	the	DET
ajbmeb-2967	18	3	same	same	ADJ
ajbmeb-2967	18	4	time	time	NOUN
ajbmeb-2967	18	5	,	,	PUNCT
ajbmeb-2967	18	6	the	the	DET
ajbmeb-2967	18	7	adoption	adoption	NOUN
ajbmeb-2967	18	8	of	of	ADP
ajbmeb-2967	18	9	current	current	ADJ
ajbmeb-2967	18	10	regulatory	regulatory	ADJ
ajbmeb-2967	18	11	legal	legal	ADJ
ajbmeb-2967	18	12	acts	act	NOUN
ajbmeb-2967	18	13	related	relate	VERB
ajbmeb-2967	18	14	to	to	ADP
ajbmeb-2967	18	15	the	the	DET
ajbmeb-2967	18	16	reform	reform	NOUN
ajbmeb-2967	18	17	of	of	ADP
ajbmeb-2967	18	18	sources	source	NOUN
ajbmeb-2967	18	19	of	of	ADP
ajbmeb-2967	18	20	financing	finance	VERB
ajbmeb-2967	18	21	the	the	DET
ajbmeb-2967	18	22	highway	highway	NOUN
ajbmeb-2967	18	23	system	system	NOUN
ajbmeb-2967	18	24	,	,	PUNCT
ajbmeb-2967	18	25	changing	change	VERB
ajbmeb-2967	18	26	them	they	PRON
ajbmeb-2967	18	27	in	in	ADP
ajbmeb-2967	18	28	accordance	accordance	NOUN
ajbmeb-2967	18	29	with	with	ADP
ajbmeb-2967	18	30	the	the	DET
ajbmeb-2967	18	31	conditions	condition	NOUN
ajbmeb-2967	18	32	of	of	ADP
ajbmeb-2967	18	33	economic	economic	ADJ
ajbmeb-2967	18	34	modernization	modernization	NOUN
ajbmeb-2967	18	35	entails	entail	VERB
ajbmeb-2967	18	36	the	the	DET
ajbmeb-2967	18	37	need	need	NOUN
ajbmeb-2967	18	38	to	to	PART
ajbmeb-2967	18	39	conduct	conduct	VERB
ajbmeb-2967	18	40	in	in	ADP
ajbmeb-2967	18	41	-	-	PUNCT
ajbmeb-2967	18	42	depth	depth	NOUN
ajbmeb-2967	18	43	scientific	scientific	ADJ
ajbmeb-2967	18	44	research	research	NOUN
ajbmeb-2967	18	45	in	in	ADP
ajbmeb-2967	18	46	this	this	DET
ajbmeb-2967	18	47	area	area	NOUN
ajbmeb-2967	18	48	.	.	PUNCT
ajbmeb-2967	19	1	analysis	analysis	NOUN
ajbmeb-2967	19	2	and	and	CCONJ
ajbmeb-2967	19	3	results	result	VERB
ajbmeb-2967	19	4	the	the	DET
ajbmeb-2967	19	5	procedure	procedure	NOUN
ajbmeb-2967	19	6	for	for	ADP
ajbmeb-2967	19	7	expanding	expand	VERB
ajbmeb-2967	19	8	sources	source	NOUN
ajbmeb-2967	19	9	of	of	ADP
ajbmeb-2967	19	10	funding	funding	NOUN
ajbmeb-2967	19	11	for	for	ADP
ajbmeb-2967	19	12	budget	budget	NOUN
ajbmeb-2967	19	13	organizations	organization	NOUN
ajbmeb-2967	19	14	by	by	ADP
ajbmeb-2967	19	15	type	type	NOUN
ajbmeb-2967	19	16	of	of	ADP
ajbmeb-2967	19	17	activity	activity	NOUN
ajbmeb-2967	19	18	through	through	ADP
ajbmeb-2967	19	19	the	the	DET
ajbmeb-2967	19	20	production	production	NOUN
ajbmeb-2967	19	21	and	and	CCONJ
ajbmeb-2967	19	22	sale	sale	NOUN
ajbmeb-2967	19	23	of	of	ADP
ajbmeb-2967	19	24	goods	good	NOUN
ajbmeb-2967	19	25	(	(	PUNCT
ajbmeb-2967	19	26	works	work	NOUN
ajbmeb-2967	19	27	,	,	PUNCT
ajbmeb-2967	19	28	services	service	NOUN
ajbmeb-2967	19	29	)	)	PUNCT
ajbmeb-2967	19	30	,	,	PUNCT
ajbmeb-2967	19	31	leasing	lease	VERB
ajbmeb-2967	19	32	temporarily	temporarily	ADV
ajbmeb-2967	19	33	unused	unused	ADJ
ajbmeb-2967	19	34	premises	premise	NOUN
ajbmeb-2967	19	35	and	and	CCONJ
ajbmeb-2967	19	36	other	other	ADJ
ajbmeb-2967	19	37	state	state	NOUN
ajbmeb-2967	19	38	property	property	NOUN
ajbmeb-2967	19	39	by	by	ADP
ajbmeb-2967	19	40	budget	budget	NOUN
ajbmeb-2967	19	41	organizations	organization	NOUN
ajbmeb-2967	19	42	to	to	ADP
ajbmeb-2967	19	43	other	other	ADJ
ajbmeb-2967	19	44	organizations	organization	NOUN
ajbmeb-2967	19	45	,	,	PUNCT
ajbmeb-2967	19	46	and	and	CCONJ
ajbmeb-2967	19	47	additional	additional	ADJ
ajbmeb-2967	19	48	income	income	NOUN
ajbmeb-2967	19	49	from	from	ADP
ajbmeb-2967	19	50	the	the	DET
ajbmeb-2967	19	51	provision	provision	NOUN
ajbmeb-2967	19	52	of	of	ADP
ajbmeb-2967	19	53	sponsorship	sponsorship	NOUN
ajbmeb-2967	19	54	(	(	PUNCT
ajbmeb-2967	19	55	gratuitous	gratuitous	ADJ
ajbmeb-2967	19	56	)	)	PUNCT
ajbmeb-2967	19	57	assistance	assistance	NOUN
ajbmeb-2967	19	58	to	to	ADP
ajbmeb-2967	19	59	budget	budget	NOUN
ajbmeb-2967	19	60	organizations	organization	NOUN
ajbmeb-2967	19	61	by	by	ADP
ajbmeb-2967	19	62	legal	legal	ADJ
ajbmeb-2967	19	63	entities	entity	NOUN
ajbmeb-2967	19	64	and	and	CCONJ
ajbmeb-2967	19	65	individuals	individual	NOUN
ajbmeb-2967	19	66	has	have	AUX
ajbmeb-2967	19	67	been	be	AUX
ajbmeb-2967	19	68	established5	established5	VERB
ajbmeb-2967	19	69	.	.	PUNCT
ajbmeb-2967	20	1	organizations	organization	NOUN
ajbmeb-2967	20	2	of	of	ADP
ajbmeb-2967	20	3	the	the	DET
ajbmeb-2967	20	4	highway	highway	NOUN
ajbmeb-2967	20	5	system	system	NOUN
ajbmeb-2967	20	6	draw	draw	VERB
ajbmeb-2967	20	7	up	up	ADP
ajbmeb-2967	20	8	estimates	estimate	NOUN
ajbmeb-2967	20	9	of	of	ADP
ajbmeb-2967	20	10	revenues	revenue	NOUN
ajbmeb-2967	20	11	and	and	CCONJ
ajbmeb-2967	20	12	expenditures	expenditure	NOUN
ajbmeb-2967	20	13	of	of	ADP
ajbmeb-2967	20	14	budgetary	budgetary	ADJ
ajbmeb-2967	20	15	and	and	CCONJ
ajbmeb-2967	20	16	extra	extra	ADJ
ajbmeb-2967	20	17	-	-	ADJ
ajbmeb-2967	20	18	budgetary	budgetary	ADJ
ajbmeb-2967	20	19	funds	fund	NOUN
ajbmeb-2967	20	20	based	base	VERB
ajbmeb-2967	20	21	on	on	ADP
ajbmeb-2967	20	22	the	the	DET
ajbmeb-2967	20	23	regulation	regulation	NOUN
ajbmeb-2967	20	24	"	"	PUNCT
ajbmeb-2967	20	25	on	on	ADP
ajbmeb-2967	20	26	the	the	DET
ajbmeb-2967	20	27	procedure	procedure	NOUN
ajbmeb-2967	20	28	for	for	ADP
ajbmeb-2967	20	29	drawing	draw	VERB
ajbmeb-2967	20	30	up	up	ADP
ajbmeb-2967	20	31	,	,	PUNCT
ajbmeb-2967	20	32	approving	approve	VERB
ajbmeb-2967	20	33	and	and	CCONJ
ajbmeb-2967	20	34	registering	register	VERB
ajbmeb-2967	20	35	expense	expense	NOUN
ajbmeb-2967	20	36	estimates	estimate	NOUN
ajbmeb-2967	20	37	and	and	CCONJ
ajbmeb-2967	20	38	state	state	NOUN
ajbmeb-2967	20	39	tables	table	NOUN
ajbmeb-2967	20	40	of	of	ADP
ajbmeb-2967	20	41	budget	budget	NOUN
ajbmeb-2967	20	42	organizations	organization	NOUN
ajbmeb-2967	20	43	and	and	CCONJ
ajbmeb-2967	20	44	recipients	recipient	NOUN
ajbmeb-2967	20	45	of	of	ADP
ajbmeb-2967	20	46	budget	budget	NOUN
ajbmeb-2967	20	47	funds	fund	NOUN
ajbmeb-2967	20	48	"	"	PUNCT
ajbmeb-2967	20	49	.	.	PUNCT
ajbmeb-2967	21	1	it	it	PRON
ajbmeb-2967	21	2	has	have	AUX
ajbmeb-2967	21	3	been	be	AUX
ajbmeb-2967	21	4	established	establish	VERB
ajbmeb-2967	21	5	that	that	SCONJ
ajbmeb-2967	21	6	the	the	DET
ajbmeb-2967	21	7	revenue	revenue	NOUN
ajbmeb-2967	21	8	part	part	NOUN
ajbmeb-2967	21	9	of	of	ADP
ajbmeb-2967	21	10	the	the	DET
ajbmeb-2967	21	11	estimate	estimate	NOUN
ajbmeb-2967	21	12	of	of	ADP
ajbmeb-2967	21	13	revenues	revenue	NOUN
ajbmeb-2967	21	14	and	and	CCONJ
ajbmeb-2967	21	15	expenditures	expenditure	NOUN
ajbmeb-2967	21	16	of	of	ADP
ajbmeb-2967	21	17	budget	budget	NOUN
ajbmeb-2967	21	18	organizations	organization	NOUN
ajbmeb-2967	21	19	"	"	PUNCT
ajbmeb-2967	21	20	is	be	AUX
ajbmeb-2967	21	21	determined	determine	VERB
ajbmeb-2967	21	22	based	base	VERB
ajbmeb-2967	21	23	on	on	ADP
ajbmeb-2967	21	24	the	the	DET
ajbmeb-2967	21	25	volume	volume	NOUN
ajbmeb-2967	21	26	of	of	ADP
ajbmeb-2967	21	27	receipts	receipt	NOUN
ajbmeb-2967	21	28	of	of	ADP
ajbmeb-2967	21	29	extra	extra	ADJ
ajbmeb-2967	21	30	-	-	ADJ
ajbmeb-2967	21	31	budgetary	budgetary	ADJ
ajbmeb-2967	21	32	funds	fund	NOUN
ajbmeb-2967	21	33	and	and	CCONJ
ajbmeb-2967	21	34	the	the	DET
ajbmeb-2967	21	35	areas	area	NOUN
ajbmeb-2967	21	36	of	of	ADP
ajbmeb-2967	21	37	3	3	NUM
ajbmeb-2967	21	38	ma	ma	PROPN
ajbmeb-2967	21	39	jorge	jorge	PROPN
ajbmeb-2967	21	40	de	de	PROPN
ajbmeb-2967	21	41	jesus	jesus	PROPN
ajbmeb-2967	21	42	,	,	PUNCT
ajbmeb-2967	21	43	jsb	jsb	PROPN
ajbmeb-2967	21	44	eirado	eirado	NOUN
ajbmeb-2967	21	45	.	.	PUNCT
ajbmeb-2967	22	1	relevance	relevance	NOUN
ajbmeb-2967	22	2	of	of	ADP
ajbmeb-2967	22	3	accounting	account	VERB
ajbmeb-2967	22	4	information	information	NOUN
ajbmeb-2967	22	5	to	to	ADP
ajbmeb-2967	22	6	public	public	ADJ
ajbmeb-2967	22	7	sector	sector	NOUN
ajbmeb-2967	22	8	accountability	accountability	NOUN
ajbmeb-2967	22	9	:	:	PUNCT
ajbmeb-2967	22	10	a	a	DET
ajbmeb-2967	22	11	study	study	NOUN
ajbmeb-2967	22	12	of	of	ADP
ajbmeb-2967	22	13	brazilian	brazilian	ADJ
ajbmeb-2967	22	14	federal	federal	ADJ
ajbmeb-2967	22	15	public	public	ADJ
ajbmeb-2967	22	16	universities	university	NOUN
ajbmeb-2967	22	17	.	.	PUNCT
ajbmeb-2967	23	1	tékhne	tékhne	PROPN
ajbmeb-2967	23	2	review	review	PROPN
ajbmeb-2967	23	3	of	of	ADP
ajbmeb-2967	23	4	applied	apply	VERB
ajbmeb-2967	23	5	management	management	NOUN
ajbmeb-2967	23	6	studies	study	NOUN
ajbmeb-2967	23	7	.	.	PUNCT
ajbmeb-2967	23	8	2012	2012	NUM
ajbmeb-2967	23	9	.	.	PUNCT
ajbmeb-2967	24	1	;	;	PUNCT
ajbmeb-2967	24	2	jens	jens	PROPN
ajbmeb-2967	24	3	heiling	heiling	PROPN
ajbmeb-2967	24	4	(	(	PUNCT
ajbmeb-2967	24	5	2020	2020	NUM
ajbmeb-2967	24	6	)	)	PUNCT
ajbmeb-2967	24	7	contributing	contribute	VERB
ajbmeb-2967	24	8	to	to	ADP
ajbmeb-2967	24	9	the	the	DET
ajbmeb-2967	24	10	global	global	ADJ
ajbmeb-2967	24	11	economy	economy	NOUN
ajbmeb-2967	24	12	.	.	PUNCT
ajbmeb-2967	25	1	public	public	ADJ
ajbmeb-2967	25	2	sector	sector	NOUN
ajbmeb-2967	25	3	accounting	account	VERB
ajbmeb-2967	25	4	a	a	DET
ajbmeb-2967	25	5	discipline	discipline	NOUN
ajbmeb-2967	25	6	in	in	ADP
ajbmeb-2967	25	7	its	its	PRON
ajbmeb-2967	25	8	own	own	ADJ
ajbmeb-2967	25	9	right	right	NOUN
ajbmeb-2967	25	10	.	.	PUNCT
ajbmeb-2967	26	1	ernst	ernst	PROPN
ajbmeb-2967	26	2	&	&	CCONJ
ajbmeb-2967	26	3	young	young	ADJ
ajbmeb-2967	26	4	gmbh	gmbh	PROPN
ajbmeb-2967	26	5	,	,	PUNCT
ajbmeb-2967	26	6	stuttgart	stuttgart	PROPN
ajbmeb-2967	26	7	,	,	PUNCT
ajbmeb-2967	26	8	germany	germany	PROPN
ajbmeb-2967	26	9	.	.	PUNCT
ajbmeb-2967	27	1	september	september	PROPN
ajbmeb-2967	27	2	29	29	NUM
ajbmeb-2967	27	3	,	,	PUNCT
ajbmeb-2967	27	4	2020	2020	NUM
ajbmeb-2967	27	5	.	.	PUNCT
ajbmeb-2967	28	1	;	;	PUNCT
ajbmeb-2967	29	1	митина	митина	PROPN
ajbmeb-2967	29	2	о.в	о.в	PROPN
ajbmeb-2967	29	3	.	.	PROPN
ajbmeb-2967	29	4	бухгалтерский	бухгалтерский	PROPN
ajbmeb-2967	29	5	учет	учет	PROPN
ajbmeb-2967	29	6	в	в	PROPN
ajbmeb-2967	29	7	бюджетных	бюджетных	PROPN
ajbmeb-2967	29	8	организациях	организациях	PROPN
ajbmeb-2967	29	9	.	.	PUNCT
ajbmeb-2967	30	1	учебное	учебное	PROPN
ajbmeb-2967	30	2	пособие	пособие	NOUN
ajbmeb-2967	30	3	.	.	PUNCT
ajbmeb-2967	31	1	2020	2020	NUM
ajbmeb-2967	32	1	г	г	PROPN
ajbmeb-2967	32	2	.	.	PROPN
ajbmeb-2967	32	3	138	138	NUM
ajbmeb-2967	32	4	стр	стр	NOUN
ajbmeb-2967	32	5	.	.	PUNCT
ajbmeb-2967	32	6	;	;	PUNCT
ajbmeb-2967	32	7	полещук	полещук	PROPN
ajbmeb-2967	32	8	т.а	т.а	PROPN
ajbmeb-2967	32	9	.	.	PROPN
ajbmeb-2967	32	10	,	,	PUNCT
ajbmeb-2967	32	11	маслова	маслова	NOUN
ajbmeb-2967	32	12	т.с	т.с	PROPN
ajbmeb-2967	32	13	.	.	PROPN
ajbmeb-2967	32	14	контроль	контроль	PROPN
ajbmeb-2967	32	15	и	и	PROPN
ajbmeb-2967	32	16	ревизия	ревизия	PROPN
ajbmeb-2967	32	17	в	в	PROPN
ajbmeb-2967	32	18	бюджетных	бюджетных	PROPN
ajbmeb-2967	32	19	учреждениях	учреждениях	PROPN
ajbmeb-2967	32	20	.	.	PUNCT
ajbmeb-2967	33	1	учебное	учебное	PROPN
ajbmeb-2967	33	2	пособие	пособие	NOUN
ajbmeb-2967	33	3	.	.	PUNCT
ajbmeb-2967	34	1	–	–	PUNCT
ajbmeb-2967	34	2	м	м	X
ajbmeb-2967	34	3	.	.	PUNCT
ajbmeb-2967	34	4	:	:	PUNCT
ajbmeb-2967	34	5	"	"	PUNCT
ajbmeb-2967	34	6	инфра	инфра	VERB
ajbmeb-2967	34	7	-	-	ADJ
ajbmeb-2967	34	8	м	м	PROPN
ajbmeb-2967	34	9	"	"	PUNCT
ajbmeb-2967	34	10	,	,	PUNCT
ajbmeb-2967	34	11	2017	2017	NUM
ajbmeb-2967	34	12	.	.	PUNCT
ajbmeb-2967	35	1	227	227	NUM
ajbmeb-2967	35	2	с	с	NOUN
ajbmeb-2967	35	3	.	.	PUNCT
ajbmeb-2967	35	4	;	;	PUNCT
ajbmeb-2967	35	5	рябова	рябова	X
ajbmeb-2967	35	6	м.а	м.а	PROPN
ajbmeb-2967	35	7	.	.	PROPN
ajbmeb-2967	35	8	и	и	PROPN
ajbmeb-2967	35	9	друг	друг	PROPN
ajbmeb-2967	35	10	.	.	PUNCT
ajbmeb-2967	36	1	бюджетный	бюджетный	PROPN
ajbmeb-2967	36	2	учет	учет	PROPN
ajbmeb-2967	36	3	и	и	PROPN
ajbmeb-2967	36	4	отчетность	отчетность	NOUN
ajbmeb-2967	36	5	:	:	PUNCT
ajbmeb-2967	36	6	учебное	учебное	PROPN
ajbmeb-2967	36	7	пособие	пособие	NOUN
ajbmeb-2967	36	8	/	/	PUNCT
ajbmeb-2967	36	9	ульяновск	ульяновск	NOUN
ajbmeb-2967	36	10	:	:	PUNCT
ajbmeb-2967	36	11	улгту	улгту	PROPN
ajbmeb-2967	36	12	.	.	PUNCT
ajbmeb-2967	37	1	2010	2010	NUM
ajbmeb-2967	37	2	.	.	PUNCT
ajbmeb-2967	38	1	4	4	NUM
ajbmeb-2967	38	2	абдусаломова	абдусаломова	PROPN
ajbmeb-2967	38	3	н.б	н.б	PROPN
ajbmeb-2967	38	4	.	.	PROPN
ajbmeb-2967	38	5	ички	ички	PROPN
ajbmeb-2967	38	6	назорат	назорат	PROPN
ajbmeb-2967	38	7	методологиясини	методологиясини	NOUN
ajbmeb-2967	38	8	такомиллаштириш	такомиллаштириш	VERB
ajbmeb-2967	38	9	.	.	PUNCT
ajbmeb-2967	39	1	монография	монография	NOUN
ajbmeb-2967	39	2	.	.	PUNCT
ajbmeb-2967	40	1	–	–	PUNCT
ajbmeb-2967	40	2	т	т	X
ajbmeb-2967	40	3	.	.	PUNCT
ajbmeb-2967	40	4	:	:	PUNCT
ajbmeb-2967	41	1	«	«	PUNCT
ajbmeb-2967	41	2	тдиу	тдиу	ADV
ajbmeb-2967	41	3	»	»	X
ajbmeb-2967	41	4	,	,	PUNCT
ajbmeb-2967	41	5	2023	2023	NUM
ajbmeb-2967	41	6	,	,	PUNCT
ajbmeb-2967	41	7	384	384	NUM
ajbmeb-2967	41	8	б	б	NOUN
ajbmeb-2967	41	9	.	.	PUNCT
ajbmeb-2967	41	10	;	;	PUNCT
ajbmeb-2967	41	11	меҳмонов	меҳмонов	PROPN
ajbmeb-2967	41	12	с	с	PROPN
ajbmeb-2967	41	13	.	.	PUNCT
ajbmeb-2967	42	1	бюджет	бюджет	NOUN
ajbmeb-2967	42	2	ташкилотларида	ташкилотларида	NOUN
ajbmeb-2967	42	3	бухгалтерия	бухгалтерия	NOUN
ajbmeb-2967	42	4	ҳисоби	ҳисоби	NOUN
ajbmeb-2967	42	5	:	:	PUNCT
ajbmeb-2967	42	6	назария	назария	NOUN
ajbmeb-2967	42	7	ва	ва	ADP
ajbmeb-2967	42	8	амалиёт	амалиёт	PROPN
ajbmeb-2967	42	9	.	.	PUNCT
ajbmeb-2967	43	1	–	–	PUNCT
ajbmeb-2967	43	2	т.:»iqtisod	т.:»iqtisod	PROPN
ajbmeb-2967	43	3	va	va	PROPN
ajbmeb-2967	43	4	moliya	moliya	PROPN
ajbmeb-2967	43	5	»	»	NOUN
ajbmeb-2967	43	6	.	.	PUNCT
ajbmeb-2967	44	1	2016.-136	2016.-136	NUM
ajbmeb-2967	45	1	б	б	X
ajbmeb-2967	45	2	.	.	PUNCT
ajbmeb-2967	45	3	;	;	PUNCT
ajbmeb-2967	45	4	остоноқулов	остоноқулов	PROPN
ajbmeb-2967	45	5	а	а	PROPN
ajbmeb-2967	45	6	.	.	PUNCT
ajbmeb-2967	46	1	«	«	PUNCT
ajbmeb-2967	46	2	бюджет	бюджет	NOUN
ajbmeb-2967	46	3	ташкилотларининг	ташкилотларининг	NOUN
ajbmeb-2967	46	4	бюджетдан	бюджетдан	AUX
ajbmeb-2967	46	5	ташқари	ташқари	VERB
ajbmeb-2967	46	6	маблағлари	маблағлари	PROPN
ajbmeb-2967	46	7	ҳисоби	ҳисоби	NOUN
ajbmeb-2967	46	8	ва	ва	ADP
ajbmeb-2967	46	9	ҳисоботи	ҳисоботи	PROPN
ajbmeb-2967	46	10	методологиясини	методологиясини	NOUN
ajbmeb-2967	46	11	такомиллаштириш	такомиллаштириш	VERB
ajbmeb-2967	46	12	»	»	PUNCT
ajbmeb-2967	46	13	монография	монография	NOUN
ajbmeb-2967	46	14	.	.	PUNCT
ajbmeb-2967	47	1	т	т	X
ajbmeb-2967	47	2	:	:	PUNCT
ajbmeb-2967	47	3	внешинвестпром	внешинвестпром	VERB
ajbmeb-2967	47	4	нашриёти	нашриёти	ADJ
ajbmeb-2967	47	5	,	,	PUNCT
ajbmeb-2967	47	6	2021	2021	NUM
ajbmeb-2967	47	7	,	,	PUNCT
ajbmeb-2967	47	8	208	208	NUM
ajbmeb-2967	47	9	бет	бет	NOUN
ajbmeb-2967	47	10	.	.	PUNCT
ajbmeb-2967	47	11	;	;	PUNCT
ajbmeb-2967	48	1	хамидова	хамидова	PROPN
ajbmeb-2967	48	2	з.у	з.у	PROPN
ajbmeb-2967	48	3	.	.	PROPN
ajbmeb-2967	49	1	бюджет	бюджет	NOUN
ajbmeb-2967	49	2	ташкилотларида	ташкилотларида	PROPN
ajbmeb-2967	49	3	ички	ички	PROPN
ajbmeb-2967	49	4	аудит	аудит	NOUN
ajbmeb-2967	49	5	ва	ва	ADP
ajbmeb-2967	49	6	молиявий	молиявий	PROPN
ajbmeb-2967	49	7	назорат	назорат	ADJ
ajbmeb-2967	49	8	хизматлари	хизматлари	NOUN
ajbmeb-2967	49	9	фаолиятини	фаолиятини	VERB
ajbmeb-2967	49	10	самарали	самарали	PROPN
ajbmeb-2967	49	11	ташкил	ташкил	PROPN
ajbmeb-2967	49	12	қилиш	қилиш	ADJ
ajbmeb-2967	49	13	масалалари	масалалари	NOUN
ajbmeb-2967	49	14	.	.	PUNCT
ajbmeb-2967	50	1	монография	монография	NOUN
ajbmeb-2967	50	2	.	.	PUNCT
ajbmeb-2967	51	1	–	–	PUNCT
ajbmeb-2967	51	2	т	т	X
ajbmeb-2967	51	3	.	.	PUNCT
ajbmeb-2967	51	4	:	:	PUNCT
ajbmeb-2967	51	5	“	"	PUNCT
ajbmeb-2967	51	6	vneshinvestprom	vneshinvestprom	ADJ
ajbmeb-2967	51	7	”	"	PUNCT
ajbmeb-2967	51	8	2021	2021	NUM
ajbmeb-2967	51	9	.	.	PUNCT
ajbmeb-2967	52	1	183	183	NUM
ajbmeb-2967	52	2	б	б	NOUN
ajbmeb-2967	52	3	.	.	NOUN
ajbmeb-2967	52	4	5	5	NUM
ajbmeb-2967	52	5	resolution	resolution	NOUN
ajbmeb-2967	52	6	of	of	ADP
ajbmeb-2967	52	7	the	the	DET
ajbmeb-2967	52	8	cabinet	cabinet	NOUN
ajbmeb-2967	52	9	of	of	ADP
ajbmeb-2967	52	10	ministers	minister	NOUN
ajbmeb-2967	52	11	of	of	ADP
ajbmeb-2967	52	12	the	the	DET
ajbmeb-2967	52	13	republic	republic	NOUN
ajbmeb-2967	52	14	of	of	ADP
ajbmeb-2967	52	15	uzbekistan	uzbekistan	PROPN
ajbmeb-2967	52	16	dated	date	VERB
ajbmeb-2967	52	17	september	september	PROPN
ajbmeb-2967	52	18	3	3	NUM
ajbmeb-2967	52	19	,	,	PUNCT
ajbmeb-2967	52	20	1999	1999	NUM
ajbmeb-2967	52	21	no	no	NOUN
ajbmeb-2967	52	22	.	.	PROPN
ajbmeb-2967	53	1	414	414	NUM
ajbmeb-2967	53	2	"	"	PUNCT
ajbmeb-2967	53	3	on	on	ADP
ajbmeb-2967	53	4	improving	improve	VERB
ajbmeb-2967	53	5	the	the	DET
ajbmeb-2967	53	6	procedure	procedure	NOUN
ajbmeb-2967	53	7	for	for	ADP
ajbmeb-2967	53	8	providing	provide	VERB
ajbmeb-2967	53	9	budgetary	budgetary	ADJ
ajbmeb-2967	53	10	organizations	organization	NOUN
ajbmeb-2967	53	11	with	with	ADP
ajbmeb-2967	53	12	funds	fund	NOUN
ajbmeb-2967	53	13	.	.	PUNCT
ajbmeb-2967	53	14	"	"	PUNCT
ajbmeb-2967	54	1	american	american	ADJ
ajbmeb-2967	54	2	journal	journal	PROPN
ajbmeb-2967	54	3	of	of	ADP
ajbmeb-2967	54	4	business	business	NOUN
ajbmeb-2967	54	5	management	management	NOUN
ajbmeb-2967	54	6	,	,	PUNCT
ajbmeb-2967	54	7	economics	economic	NOUN
ajbmeb-2967	54	8	and	and	CCONJ
ajbmeb-2967	54	9	banking	banking	NOUN
ajbmeb-2967	54	10	volume	volume	NOUN
ajbmeb-2967	54	11	36	36	NUM
ajbmeb-2967	54	12	may2025	may2025	NOUN
ajbmeb-2967	54	13	p	p	NOUN
ajbmeb-2967	54	14	a	a	DET
ajbmeb-2967	54	15	g	g	NOUN
ajbmeb-2967	54	16	e	e	NOUN
ajbmeb-2967	54	17	|	|	ADV
ajbmeb-2967	54	18	104	104	NUM
ajbmeb-2967	54	19	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2967	54	20	use	use	NOUN
ajbmeb-2967	54	21	of	of	ADP
ajbmeb-2967	54	22	these	these	DET
ajbmeb-2967	54	23	funds	fund	NOUN
ajbmeb-2967	54	24	,	,	PUNCT
ajbmeb-2967	54	25	indicating	indicate	VERB
ajbmeb-2967	54	26	the	the	DET
ajbmeb-2967	54	27	source	source	NOUN
ajbmeb-2967	54	28	of	of	ADP
ajbmeb-2967	54	29	receipts	receipt	NOUN
ajbmeb-2967	54	30	in	in	ADP
ajbmeb-2967	54	31	the	the	DET
ajbmeb-2967	54	32	estimates	estimate	NOUN
ajbmeb-2967	54	33	of	of	ADP
ajbmeb-2967	54	34	revenues	revenue	NOUN
ajbmeb-2967	54	35	and	and	CCONJ
ajbmeb-2967	54	36	expenditures	expenditure	NOUN
ajbmeb-2967	54	37	,	,	PUNCT
ajbmeb-2967	54	38	and	and	CCONJ
ajbmeb-2967	54	39	the	the	DET
ajbmeb-2967	54	40	revenue	revenue	NOUN
ajbmeb-2967	54	41	part	part	NOUN
ajbmeb-2967	54	42	of	of	ADP
ajbmeb-2967	54	43	the	the	DET
ajbmeb-2967	54	44	estimate	estimate	NOUN
ajbmeb-2967	54	45	of	of	ADP
ajbmeb-2967	54	46	revenues	revenue	NOUN
ajbmeb-2967	54	47	is	be	AUX
ajbmeb-2967	54	48	formed	form	VERB
ajbmeb-2967	54	49	.	.	PUNCT
ajbmeb-2967	54	50	"	"	PUNCT
ajbmeb-2967	55	1	from	from	ADP
ajbmeb-2967	55	2	the	the	DET
ajbmeb-2967	55	3	balance	balance	NOUN
ajbmeb-2967	55	4	of	of	ADP
ajbmeb-2967	55	5	funds	fund	NOUN
ajbmeb-2967	55	6	at	at	ADP
ajbmeb-2967	55	7	the	the	DET
ajbmeb-2967	55	8	beginning	beginning	NOUN
ajbmeb-2967	55	9	of	of	ADP
ajbmeb-2967	55	10	the	the	DET
ajbmeb-2967	55	11	current	current	ADJ
ajbmeb-2967	55	12	year6	year6	NOUN
ajbmeb-2967	55	13	.	.	PUNCT
ajbmeb-2967	56	1	according	accord	VERB
ajbmeb-2967	56	2	to	to	ADP
ajbmeb-2967	56	3	the	the	DET
ajbmeb-2967	56	4	directive	directive	NOUN
ajbmeb-2967	56	5	"	"	PUNCT
ajbmeb-2967	56	6	on	on	ADP
ajbmeb-2967	56	7	accounting	account	VERB
ajbmeb-2967	56	8	in	in	ADP
ajbmeb-2967	56	9	budgetary	budgetary	ADJ
ajbmeb-2967	56	10	organizations	organization	NOUN
ajbmeb-2967	56	11	"	"	PUNCT
ajbmeb-2967	56	12	and	and	CCONJ
ajbmeb-2967	56	13	the	the	DET
ajbmeb-2967	56	14	budget	budget	NOUN
ajbmeb-2967	56	15	accounting	accounting	NOUN
ajbmeb-2967	56	16	standard	standard	PROPN
ajbmeb-2967	56	17	(	(	PUNCT
ajbmeb-2967	56	18	sbu	sbu	NOUN
ajbmeb-2967	56	19	no	no	NOUN
ajbmeb-2967	56	20	.	.	NOUN
ajbmeb-2967	56	21	2	2	NUM
ajbmeb-2967	56	22	)	)	PUNCT
ajbmeb-2967	56	23	"	"	PUNCT
ajbmeb-2967	56	24	chart	chart	NOUN
ajbmeb-2967	56	25	of	of	ADP
ajbmeb-2967	56	26	unified	unified	ADJ
ajbmeb-2967	56	27	accounts	account	NOUN
ajbmeb-2967	56	28	"	"	PUNCT
ajbmeb-2967	56	29	,	,	PUNCT
ajbmeb-2967	56	30	the	the	DET
ajbmeb-2967	56	31	accounting	accounting	NOUN
ajbmeb-2967	56	32	procedures	procedure	NOUN
ajbmeb-2967	56	33	in	in	ADP
ajbmeb-2967	56	34	the	the	DET
ajbmeb-2967	56	35	organizations	organization	NOUN
ajbmeb-2967	56	36	of	of	ADP
ajbmeb-2967	56	37	the	the	DET
ajbmeb-2967	56	38	highway	highway	NOUN
ajbmeb-2967	56	39	system	system	NOUN
ajbmeb-2967	56	40	are	be	AUX
ajbmeb-2967	56	41	presented	present	VERB
ajbmeb-2967	56	42	in	in	ADP
ajbmeb-2967	56	43	the	the	DET
ajbmeb-2967	56	44	form	form	NOUN
ajbmeb-2967	56	45	of	of	ADP
ajbmeb-2967	56	46	bilateral	bilateral	ADJ
ajbmeb-2967	56	47	transactions	transaction	NOUN
ajbmeb-2967	56	48	on	on	ADP
ajbmeb-2967	56	49	accounts	account	NOUN
ajbmeb-2967	56	50	,	,	PUNCT
ajbmeb-2967	56	51	sub	sub	NOUN
ajbmeb-2967	56	52	-	-	NOUN
ajbmeb-2967	56	53	items	item	NOUN
ajbmeb-2967	56	54	,	,	PUNCT
ajbmeb-2967	56	55	preliminary	preliminary	ADJ
ajbmeb-2967	56	56	and	and	CCONJ
ajbmeb-2967	56	57	consolidated	consolidated	ADJ
ajbmeb-2967	56	58	accounting	accounting	NOUN
ajbmeb-2967	56	59	documents	document	NOUN
ajbmeb-2967	56	60	,	,	PUNCT
ajbmeb-2967	56	61	and	and	CCONJ
ajbmeb-2967	56	62	accounting	accounting	NOUN
ajbmeb-2967	56	63	registers	register	NOUN
ajbmeb-2967	56	64	.	.	PUNCT
ajbmeb-2967	57	1	according	accord	VERB
ajbmeb-2967	57	2	to	to	ADP
ajbmeb-2967	57	3	the	the	DET
ajbmeb-2967	57	4	"	"	PUNCT
ajbmeb-2967	57	5	regulation	regulation	NOUN
ajbmeb-2967	57	6	on	on	ADP
ajbmeb-2967	57	7	the	the	DET
ajbmeb-2967	57	8	circulation	circulation	NOUN
ajbmeb-2967	57	9	of	of	ADP
ajbmeb-2967	57	10	documents	document	NOUN
ajbmeb-2967	57	11	and	and	CCONJ
ajbmeb-2967	57	12	document	document	NOUN
ajbmeb-2967	57	13	flow	flow	NOUN
ajbmeb-2967	57	14	in	in	ADP
ajbmeb-2967	57	15	accounting	account	VERB
ajbmeb-2967	57	16	"	"	PUNCT
ajbmeb-2967	57	17	,	,	PUNCT
ajbmeb-2967	57	18	the	the	DET
ajbmeb-2967	57	19	organizations	organization	NOUN
ajbmeb-2967	57	20	of	of	ADP
ajbmeb-2967	57	21	the	the	DET
ajbmeb-2967	57	22	highway	highway	NOUN
ajbmeb-2967	57	23	system	system	NOUN
ajbmeb-2967	57	24	have	have	VERB
ajbmeb-2967	57	25	systems	system	NOUN
ajbmeb-2967	57	26	regulating	regulate	VERB
ajbmeb-2967	57	27	the	the	DET
ajbmeb-2967	57	28	documentation	documentation	NOUN
ajbmeb-2967	57	29	of	of	ADP
ajbmeb-2967	57	30	transactions	transaction	NOUN
ajbmeb-2967	57	31	related	relate	VERB
ajbmeb-2967	57	32	to	to	ADP
ajbmeb-2967	57	33	accounting	accounting	NOUN
ajbmeb-2967	57	34	objects	object	NOUN
ajbmeb-2967	57	35	.	.	PUNCT
ajbmeb-2967	58	1	according	accord	VERB
ajbmeb-2967	58	2	to	to	ADP
ajbmeb-2967	58	3	standard	standard	ADJ
ajbmeb-2967	58	4	no	no	NOUN
ajbmeb-2967	58	5	.	.	NOUN
ajbmeb-2967	58	6	1	1	NUM
ajbmeb-2967	58	7	of	of	ADP
ajbmeb-2967	58	8	budget	budget	NOUN
ajbmeb-2967	58	9	accounting	account	VERB
ajbmeb-2967	58	10	"	"	PUNCT
ajbmeb-2967	58	11	accounting	accounting	NOUN
ajbmeb-2967	58	12	policy	policy	NOUN
ajbmeb-2967	58	13	"	"	PUNCT
ajbmeb-2967	58	14	,	,	PUNCT
ajbmeb-2967	58	15	among	among	ADP
ajbmeb-2967	58	16	all	all	DET
ajbmeb-2967	58	17	budgetary	budgetary	ADJ
ajbmeb-2967	58	18	organizations	organization	NOUN
ajbmeb-2967	58	19	,	,	PUNCT
ajbmeb-2967	58	20	the	the	DET
ajbmeb-2967	58	21	organizations	organization	NOUN
ajbmeb-2967	58	22	of	of	ADP
ajbmeb-2967	58	23	the	the	DET
ajbmeb-2967	58	24	highway	highway	NOUN
ajbmeb-2967	58	25	system	system	NOUN
ajbmeb-2967	58	26	must	must	AUX
ajbmeb-2967	58	27	form	form	VERB
ajbmeb-2967	58	28	an	an	DET
ajbmeb-2967	58	29	accounting	accounting	NOUN
ajbmeb-2967	58	30	policy	policy	NOUN
ajbmeb-2967	58	31	in	in	ADP
ajbmeb-2967	58	32	order	order	NOUN
ajbmeb-2967	58	33	to	to	PART
ajbmeb-2967	58	34	implement	implement	VERB
ajbmeb-2967	58	35	their	their	PRON
ajbmeb-2967	58	36	estimates	estimate	NOUN
ajbmeb-2967	58	37	,	,	PUNCT
ajbmeb-2967	58	38	regulate	regulate	VERB
ajbmeb-2967	58	39	the	the	DET
ajbmeb-2967	58	40	internal	internal	ADJ
ajbmeb-2967	58	41	control	control	NOUN
ajbmeb-2967	58	42	system	system	NOUN
ajbmeb-2967	58	43	in	in	ADP
ajbmeb-2967	58	44	the	the	DET
ajbmeb-2967	58	45	conduct	conduct	NOUN
ajbmeb-2967	58	46	of	of	ADP
ajbmeb-2967	58	47	financial	financial	ADJ
ajbmeb-2967	58	48	and	and	CCONJ
ajbmeb-2967	58	49	economic	economic	ADJ
ajbmeb-2967	58	50	activities	activity	NOUN
ajbmeb-2967	58	51	and	and	CCONJ
ajbmeb-2967	58	52	implement	implement	VERB
ajbmeb-2967	58	53	effective	effective	ADJ
ajbmeb-2967	58	54	management	management	NOUN
ajbmeb-2967	58	55	by	by	ADP
ajbmeb-2967	58	56	forming	form	VERB
ajbmeb-2967	58	57	systematized	systematized	ADJ
ajbmeb-2967	58	58	accounting	accounting	NOUN
ajbmeb-2967	58	59	information	information	NOUN
ajbmeb-2967	58	60	.	.	PUNCT
ajbmeb-2967	59	1	accounting	accounting	NOUN
ajbmeb-2967	59	2	policy	policy	NOUN
ajbmeb-2967	59	3	is	be	AUX
ajbmeb-2967	59	4	applied	apply	VERB
ajbmeb-2967	59	5	during	during	ADP
ajbmeb-2967	59	6	the	the	DET
ajbmeb-2967	59	7	financial	financial	ADJ
ajbmeb-2967	59	8	year	year	NOUN
ajbmeb-2967	59	9	as	as	ADP
ajbmeb-2967	59	10	a	a	DET
ajbmeb-2967	59	11	set	set	NOUN
ajbmeb-2967	59	12	of	of	ADP
ajbmeb-2967	59	13	certain	certain	ADJ
ajbmeb-2967	59	14	methods	method	NOUN
ajbmeb-2967	59	15	,	,	PUNCT
ajbmeb-2967	59	16	bases	basis	NOUN
ajbmeb-2967	59	17	,	,	PUNCT
ajbmeb-2967	59	18	allowances	allowance	NOUN
ajbmeb-2967	59	19	,	,	PUNCT
ajbmeb-2967	59	20	rules	rule	NOUN
ajbmeb-2967	59	21	and	and	CCONJ
ajbmeb-2967	59	22	techniques	technique	NOUN
ajbmeb-2967	59	23	used	use	VERB
ajbmeb-2967	59	24	by	by	ADP
ajbmeb-2967	59	25	budgetary	budgetary	ADJ
ajbmeb-2967	59	26	organizations	organization	NOUN
ajbmeb-2967	59	27	in	in	ADP
ajbmeb-2967	59	28	maintaining	maintain	VERB
ajbmeb-2967	59	29	budgetary	budgetary	ADJ
ajbmeb-2967	59	30	accounting	accounting	NOUN
ajbmeb-2967	59	31	and	and	CCONJ
ajbmeb-2967	59	32	preparing	prepare	VERB
ajbmeb-2967	59	33	financial	financial	ADJ
ajbmeb-2967	59	34	statements	statement	NOUN
ajbmeb-2967	59	35	in	in	ADP
ajbmeb-2967	59	36	accordance	accordance	NOUN
ajbmeb-2967	59	37	with	with	ADP
ajbmeb-2967	59	38	established	establish	VERB
ajbmeb-2967	59	39	principles7	principles7	NOUN
ajbmeb-2967	59	40	.	.	PUNCT
ajbmeb-2967	60	1	accounting	accounting	NOUN
ajbmeb-2967	60	2	policy	policy	NOUN
ajbmeb-2967	60	3	covers	cover	VERB
ajbmeb-2967	60	4	all	all	DET
ajbmeb-2967	60	5	issues	issue	NOUN
ajbmeb-2967	60	6	related	relate	VERB
ajbmeb-2967	60	7	to	to	ADP
ajbmeb-2967	60	8	accounting	accounting	NOUN
ajbmeb-2967	60	9	processes	process	NOUN
ajbmeb-2967	60	10	,	,	PUNCT
ajbmeb-2967	60	11	i.e.	i.e.	X
ajbmeb-2967	60	12	it	it	PRON
ajbmeb-2967	60	13	is	be	AUX
ajbmeb-2967	60	14	necessary	necessary	ADJ
ajbmeb-2967	60	15	for	for	SCONJ
ajbmeb-2967	60	16	budgetary	budgetary	ADJ
ajbmeb-2967	60	17	organizations	organization	NOUN
ajbmeb-2967	60	18	to	to	PART
ajbmeb-2967	60	19	ensure	ensure	VERB
ajbmeb-2967	60	20	the	the	DET
ajbmeb-2967	60	21	purposefulness	purposefulness	NOUN
ajbmeb-2967	60	22	of	of	ADP
ajbmeb-2967	60	23	the	the	DET
ajbmeb-2967	60	24	accounting	accounting	NOUN
ajbmeb-2967	60	25	system	system	NOUN
ajbmeb-2967	60	26	.	.	PUNCT
ajbmeb-2967	61	1	a	a	DET
ajbmeb-2967	61	2	well	well	ADV
ajbmeb-2967	61	3	-	-	PUNCT
ajbmeb-2967	61	4	structured	structure	VERB
ajbmeb-2967	61	5	accounting	accounting	NOUN
ajbmeb-2967	61	6	policy	policy	NOUN
ajbmeb-2967	61	7	indicates	indicate	VERB
ajbmeb-2967	61	8	the	the	DET
ajbmeb-2967	61	9	high	high	ADJ
ajbmeb-2967	61	10	qualifications	qualification	NOUN
ajbmeb-2967	61	11	of	of	ADP
ajbmeb-2967	61	12	the	the	DET
ajbmeb-2967	61	13	chief	chief	ADJ
ajbmeb-2967	61	14	accountant	accountant	NOUN
ajbmeb-2967	61	15	.	.	PUNCT
ajbmeb-2967	62	1	this	this	PRON
ajbmeb-2967	62	2	,	,	PUNCT
ajbmeb-2967	62	3	in	in	ADP
ajbmeb-2967	62	4	turn	turn	NOUN
ajbmeb-2967	62	5	,	,	PUNCT
ajbmeb-2967	62	6	will	will	AUX
ajbmeb-2967	62	7	have	have	VERB
ajbmeb-2967	62	8	a	a	DET
ajbmeb-2967	62	9	positive	positive	ADJ
ajbmeb-2967	62	10	effect	effect	NOUN
ajbmeb-2967	62	11	on	on	ADP
ajbmeb-2967	62	12	the	the	DET
ajbmeb-2967	62	13	economic	economic	ADJ
ajbmeb-2967	62	14	activities	activity	NOUN
ajbmeb-2967	62	15	of	of	ADP
ajbmeb-2967	62	16	the	the	DET
ajbmeb-2967	62	17	budgetary	budgetary	ADJ
ajbmeb-2967	62	18	organization	organization	NOUN
ajbmeb-2967	62	19	in	in	ADP
ajbmeb-2967	62	20	the	the	DET
ajbmeb-2967	62	21	future	future	NOUN
ajbmeb-2967	62	22	.	.	PUNCT
ajbmeb-2967	63	1	accounting	accounting	NOUN
ajbmeb-2967	63	2	policy	policy	NOUN
ajbmeb-2967	63	3	is	be	AUX
ajbmeb-2967	63	4	developed	develop	VERB
ajbmeb-2967	63	5	on	on	ADP
ajbmeb-2967	63	6	the	the	DET
ajbmeb-2967	63	7	basis	basis	NOUN
ajbmeb-2967	63	8	of	of	ADP
ajbmeb-2967	63	9	the	the	DET
ajbmeb-2967	63	10	laws	law	NOUN
ajbmeb-2967	63	11	of	of	ADP
ajbmeb-2967	63	12	the	the	DET
ajbmeb-2967	63	13	republic	republic	NOUN
ajbmeb-2967	63	14	of	of	ADP
ajbmeb-2967	63	15	uzbekistan	uzbekistan	PROPN
ajbmeb-2967	63	16	,	,	PUNCT
ajbmeb-2967	63	17	decrees	decree	NOUN
ajbmeb-2967	63	18	of	of	ADP
ajbmeb-2967	63	19	the	the	DET
ajbmeb-2967	63	20	president	president	NOUN
ajbmeb-2967	63	21	,	,	PUNCT
ajbmeb-2967	63	22	resolutions	resolution	NOUN
ajbmeb-2967	63	23	of	of	ADP
ajbmeb-2967	63	24	the	the	DET
ajbmeb-2967	63	25	cabinet	cabinet	NOUN
ajbmeb-2967	63	26	of	of	ADP
ajbmeb-2967	63	27	ministers	minister	NOUN
ajbmeb-2967	63	28	,	,	PUNCT
ajbmeb-2967	63	29	regulations	regulation	NOUN
ajbmeb-2967	63	30	and	and	CCONJ
ajbmeb-2967	63	31	standards	standard	NOUN
ajbmeb-2967	63	32	related	relate	VERB
ajbmeb-2967	63	33	to	to	ADP
ajbmeb-2967	63	34	the	the	DET
ajbmeb-2967	63	35	scope	scope	NOUN
ajbmeb-2967	63	36	of	of	ADP
ajbmeb-2967	63	37	activities	activity	NOUN
ajbmeb-2967	63	38	of	of	ADP
ajbmeb-2967	63	39	the	the	DET
ajbmeb-2967	63	40	accounting	accounting	NOUN
ajbmeb-2967	63	41	entity	entity	NOUN
ajbmeb-2967	63	42	.	.	PUNCT
ajbmeb-2967	64	1	when	when	SCONJ
ajbmeb-2967	64	2	developing	develop	VERB
ajbmeb-2967	64	3	an	an	DET
ajbmeb-2967	64	4	accounting	accounting	NOUN
ajbmeb-2967	64	5	policy	policy	NOUN
ajbmeb-2967	64	6	,	,	PUNCT
ajbmeb-2967	64	7	special	special	ADJ
ajbmeb-2967	64	8	attention	attention	NOUN
ajbmeb-2967	64	9	is	be	AUX
ajbmeb-2967	64	10	paid	pay	VERB
ajbmeb-2967	64	11	to	to	ADP
ajbmeb-2967	64	12	its	its	PRON
ajbmeb-2967	64	13	organizational	organizational	ADJ
ajbmeb-2967	64	14	,	,	PUNCT
ajbmeb-2967	64	15	technical	technical	ADJ
ajbmeb-2967	64	16	and	and	CCONJ
ajbmeb-2967	64	17	methodological	methodological	ADJ
ajbmeb-2967	64	18	aspects	aspect	NOUN
ajbmeb-2967	64	19	.	.	PUNCT
ajbmeb-2967	65	1	according	accord	VERB
ajbmeb-2967	65	2	to	to	ADP
ajbmeb-2967	65	3	the	the	DET
ajbmeb-2967	65	4	order	order	NOUN
ajbmeb-2967	65	5	of	of	ADP
ajbmeb-2967	65	6	the	the	DET
ajbmeb-2967	65	7	head	head	NOUN
ajbmeb-2967	65	8	of	of	ADP
ajbmeb-2967	65	9	the	the	DET
ajbmeb-2967	65	10	accounting	accounting	NOUN
ajbmeb-2967	65	11	entity	entity	NOUN
ajbmeb-2967	65	12	,	,	PUNCT
ajbmeb-2967	65	13	the	the	DET
ajbmeb-2967	65	14	accounting	accounting	NOUN
ajbmeb-2967	65	15	policy	policy	NOUN
ajbmeb-2967	65	16	will	will	AUX
ajbmeb-2967	65	17	be	be	AUX
ajbmeb-2967	65	18	developed	develop	VERB
ajbmeb-2967	65	19	at	at	ADP
ajbmeb-2967	65	20	the	the	DET
ajbmeb-2967	65	21	end	end	NOUN
ajbmeb-2967	65	22	of	of	ADP
ajbmeb-2967	65	23	the	the	DET
ajbmeb-2967	65	24	reporting	reporting	NOUN
ajbmeb-2967	65	25	year	year	NOUN
ajbmeb-2967	65	26	and	and	CCONJ
ajbmeb-2967	65	27	approved	approve	VERB
ajbmeb-2967	65	28	for	for	ADP
ajbmeb-2967	65	29	the	the	DET
ajbmeb-2967	65	30	next	next	ADJ
ajbmeb-2967	65	31	financial	financial	ADJ
ajbmeb-2967	65	32	year	year	NOUN
ajbmeb-2967	65	33	.	.	PUNCT
ajbmeb-2967	66	1	in	in	ADP
ajbmeb-2967	66	2	accordance	accordance	NOUN
ajbmeb-2967	66	3	with	with	ADP
ajbmeb-2967	66	4	this	this	DET
ajbmeb-2967	66	5	order	order	NOUN
ajbmeb-2967	66	6	,	,	PUNCT
ajbmeb-2967	66	7	the	the	DET
ajbmeb-2967	66	8	following	follow	VERB
ajbmeb-2967	66	9	provisions	provision	NOUN
ajbmeb-2967	66	10	are	be	AUX
ajbmeb-2967	66	11	also	also	ADV
ajbmeb-2967	66	12	approved	approve	VERB
ajbmeb-2967	66	13	at	at	ADP
ajbmeb-2967	66	14	the	the	DET
ajbmeb-2967	66	15	same	same	ADJ
ajbmeb-2967	66	16	time	time	NOUN
ajbmeb-2967	66	17	:	:	PUNCT
ajbmeb-2967	66	18	job	job	NOUN
ajbmeb-2967	66	19	descriptions	description	NOUN
ajbmeb-2967	66	20	for	for	ADP
ajbmeb-2967	66	21	accounting	accounting	NOUN
ajbmeb-2967	66	22	employees	employee	NOUN
ajbmeb-2967	66	23	;	;	PUNCT
ajbmeb-2967	66	24	working	work	VERB
ajbmeb-2967	66	25	chart	chart	NOUN
ajbmeb-2967	66	26	of	of	ADP
ajbmeb-2967	66	27	accounts	account	NOUN
ajbmeb-2967	66	28	of	of	ADP
ajbmeb-2967	66	29	accounting	accounting	NOUN
ajbmeb-2967	66	30	,	,	PUNCT
ajbmeb-2967	66	31	reflecting	reflect	VERB
ajbmeb-2967	66	32	synthetic	synthetic	ADJ
ajbmeb-2967	66	33	and	and	CCONJ
ajbmeb-2967	66	34	analytical	analytical	ADJ
ajbmeb-2967	66	35	accounts	account	NOUN
ajbmeb-2967	66	36	;	;	PUNCT
ajbmeb-2967	66	37	procedure	procedure	NOUN
ajbmeb-2967	66	38	and	and	CCONJ
ajbmeb-2967	66	39	schedule	schedule	NOUN
ajbmeb-2967	66	40	of	of	ADP
ajbmeb-2967	66	41	document	document	NOUN
ajbmeb-2967	66	42	flow	flow	NOUN
ajbmeb-2967	66	43	;	;	PUNCT
ajbmeb-2967	66	44	methods	method	NOUN
ajbmeb-2967	66	45	of	of	ADP
ajbmeb-2967	66	46	valuation	valuation	NOUN
ajbmeb-2967	66	47	of	of	ADP
ajbmeb-2967	66	48	property	property	NOUN
ajbmeb-2967	66	49	and	and	CCONJ
ajbmeb-2967	66	50	liabilities	liability	NOUN
ajbmeb-2967	66	51	;	;	PUNCT
ajbmeb-2967	66	52	procedure	procedure	NOUN
ajbmeb-2967	66	53	of	of	ADP
ajbmeb-2967	66	54	write	write	NOUN
ajbmeb-2967	66	55	-	-	PUNCT
ajbmeb-2967	66	56	off	off	NOUN
ajbmeb-2967	66	57	of	of	ADP
ajbmeb-2967	66	58	assets	asset	NOUN
ajbmeb-2967	66	59	;	;	PUNCT
ajbmeb-2967	66	60	procedure	procedure	NOUN
ajbmeb-2967	66	61	and	and	CCONJ
ajbmeb-2967	66	62	terms	term	NOUN
ajbmeb-2967	66	63	of	of	ADP
ajbmeb-2967	66	64	inventory	inventory	NOUN
ajbmeb-2967	66	65	;	;	PUNCT
ajbmeb-2967	66	66	technology	technology	NOUN
ajbmeb-2967	66	67	of	of	ADP
ajbmeb-2967	66	68	processing	processing	NOUN
ajbmeb-2967	66	69	of	of	ADP
ajbmeb-2967	66	70	accounting	accounting	NOUN
ajbmeb-2967	66	71	information	information	NOUN
ajbmeb-2967	66	72	and	and	CCONJ
ajbmeb-2967	66	73	other	other	ADJ
ajbmeb-2967	66	74	necessary	necessary	ADJ
ajbmeb-2967	66	75	documents	document	NOUN
ajbmeb-2967	66	76	.	.	PUNCT
ajbmeb-2967	67	1	development	development	NOUN
ajbmeb-2967	67	2	of	of	ADP
ajbmeb-2967	67	3	accounting	accounting	NOUN
ajbmeb-2967	67	4	policy	policy	NOUN
ajbmeb-2967	67	5	and	and	CCONJ
ajbmeb-2967	67	6	its	its	PRON
ajbmeb-2967	67	7	structural	structural	ADJ
ajbmeb-2967	67	8	construction	construction	NOUN
ajbmeb-2967	67	9	can	can	AUX
ajbmeb-2967	67	10	have	have	VERB
ajbmeb-2967	67	11	common	common	ADJ
ajbmeb-2967	67	12	aspects	aspect	NOUN
ajbmeb-2967	67	13	for	for	ADP
ajbmeb-2967	67	14	all	all	DET
ajbmeb-2967	67	15	subjects	subject	NOUN
ajbmeb-2967	67	16	of	of	ADP
ajbmeb-2967	67	17	accounting	accounting	NOUN
ajbmeb-2967	67	18	.	.	PUNCT
ajbmeb-2967	68	1	however	however	ADV
ajbmeb-2967	68	2	,	,	PUNCT
ajbmeb-2967	68	3	there	there	PRON
ajbmeb-2967	68	4	are	be	VERB
ajbmeb-2967	68	5	different	different	ADJ
ajbmeb-2967	68	6	aspects	aspect	NOUN
ajbmeb-2967	68	7	of	of	ADP
ajbmeb-2967	68	8	the	the	DET
ajbmeb-2967	68	9	activities	activity	NOUN
ajbmeb-2967	68	10	of	of	ADP
ajbmeb-2967	68	11	economic	economic	ADJ
ajbmeb-2967	68	12	entities	entity	NOUN
ajbmeb-2967	68	13	with	with	ADP
ajbmeb-2967	68	14	organizations	organization	NOUN
ajbmeb-2967	68	15	of	of	ADP
ajbmeb-2967	68	16	the	the	DET
ajbmeb-2967	68	17	highway	highway	NOUN
ajbmeb-2967	68	18	system	system	NOUN
ajbmeb-2967	68	19	from	from	ADP
ajbmeb-2967	68	20	the	the	DET
ajbmeb-2967	68	21	point	point	NOUN
ajbmeb-2967	68	22	of	of	ADP
ajbmeb-2967	68	23	view	view	NOUN
ajbmeb-2967	68	24	of	of	ADP
ajbmeb-2967	68	25	accounting	accounting	NOUN
ajbmeb-2967	68	26	objects	object	NOUN
ajbmeb-2967	68	27	,	,	PUNCT
ajbmeb-2967	68	28	funds	fund	NOUN
ajbmeb-2967	68	29	,	,	PUNCT
ajbmeb-2967	68	30	procedure	procedure	NOUN
ajbmeb-2967	68	31	of	of	ADP
ajbmeb-2967	68	32	use	use	NOUN
ajbmeb-2967	68	33	of	of	ADP
ajbmeb-2967	68	34	funds	fund	NOUN
ajbmeb-2967	68	35	and	and	CCONJ
ajbmeb-2967	68	36	methods	method	NOUN
ajbmeb-2967	68	37	of	of	ADP
ajbmeb-2967	68	38	reflection	reflection	NOUN
ajbmeb-2967	68	39	of	of	ADP
ajbmeb-2967	68	40	income	income	NOUN
ajbmeb-2967	68	41	and	and	CCONJ
ajbmeb-2967	68	42	expenses	expense	NOUN
ajbmeb-2967	68	43	on	on	ADP
ajbmeb-2967	68	44	the	the	DET
ajbmeb-2967	68	45	account	account	NOUN
ajbmeb-2967	68	46	(	(	PUNCT
ajbmeb-2967	68	47	table	table	NOUN
ajbmeb-2967	68	48	1	1	NUM
ajbmeb-2967	68	49	)	)	PUNCT
ajbmeb-2967	68	50	.	.	PUNCT
ajbmeb-2967	69	1	6	6	NUM
ajbmeb-2967	69	2	regulation	regulation	NOUN
ajbmeb-2967	69	3	"	"	PUNCT
ajbmeb-2967	69	4	on	on	ADP
ajbmeb-2967	69	5	the	the	DET
ajbmeb-2967	69	6	procedure	procedure	NOUN
ajbmeb-2967	69	7	for	for	ADP
ajbmeb-2967	69	8	drawing	draw	VERB
ajbmeb-2967	69	9	up	up	ADP
ajbmeb-2967	69	10	,	,	PUNCT
ajbmeb-2967	69	11	approving	approve	VERB
ajbmeb-2967	69	12	and	and	CCONJ
ajbmeb-2967	69	13	registering	register	VERB
ajbmeb-2967	69	14	budgetary	budgetary	ADJ
ajbmeb-2967	69	15	organizations	organization	NOUN
ajbmeb-2967	69	16	and	and	CCONJ
ajbmeb-2967	69	17	recipients	recipient	NOUN
ajbmeb-2967	69	18	of	of	ADP
ajbmeb-2967	69	19	budgetary	budgetary	ADJ
ajbmeb-2967	69	20	funds	fund	NOUN
ajbmeb-2967	69	21	,	,	PUNCT
ajbmeb-2967	69	22	estimates	estimate	NOUN
ajbmeb-2967	69	23	and	and	CCONJ
ajbmeb-2967	69	24	staffing	staffing	NOUN
ajbmeb-2967	69	25	schedules	schedule	NOUN
ajbmeb-2967	69	26	"	"	PUNCT
ajbmeb-2967	69	27	(	(	PUNCT
ajbmeb-2967	69	28	december	december	PROPN
ajbmeb-2967	69	29	15	15	NUM
ajbmeb-2967	69	30	,	,	PUNCT
ajbmeb-2967	69	31	2014	2014	NUM
ajbmeb-2967	69	32	,	,	PUNCT
ajbmeb-2967	69	33	list	list	NOUN
ajbmeb-2967	69	34	number	number	NOUN
ajbmeb-2967	69	35	no	no	NOUN
ajbmeb-2967	69	36	.	.	NOUN
ajbmeb-2967	69	37	2634	2634	NUM
ajbmeb-2967	69	38	)	)	PUNCT
ajbmeb-2967	69	39	budgetary	budgetary	ADJ
ajbmeb-2967	69	40	accounting	accounting	NOUN
ajbmeb-2967	69	41	standard	standard	NOUN
ajbmeb-2967	69	42	of	of	ADP
ajbmeb-2967	69	43	the	the	DET
ajbmeb-2967	69	44	republic	republic	NOUN
ajbmeb-2967	69	45	of	of	ADP
ajbmeb-2967	69	46	uzbekistan	uzbekistan	PROPN
ajbmeb-2967	69	47	(	(	PUNCT
ajbmeb-2967	69	48	sbu	sbu	NOUN
ajbmeb-2967	69	49	no	no	NOUN
ajbmeb-2967	69	50	.	.	NOUN
ajbmeb-2967	69	51	1	1	NUM
ajbmeb-2967	69	52	)	)	PUNCT
ajbmeb-2967	69	53	"	"	PUNCT
ajbmeb-2967	69	54	accounting	accounting	NOUN
ajbmeb-2967	69	55	policy	policy	NOUN
ajbmeb-2967	69	56	"	"	PUNCT
ajbmeb-2967	69	57	(	(	PUNCT
ajbmeb-2967	69	58	december	december	PROPN
ajbmeb-2967	69	59	27	27	NUM
ajbmeb-2967	69	60	,	,	PUNCT
ajbmeb-2967	69	61	2016	2016	NUM
ajbmeb-2967	69	62	,	,	PUNCT
ajbmeb-2967	69	63	list	list	NOUN
ajbmeb-2967	69	64	number	number	NOUN
ajbmeb-2967	69	65	no	no	NOUN
ajbmeb-2967	69	66	.	.	NOUN
ajbmeb-2967	69	67	2853	2853	NUM
ajbmeb-2967	69	68	)	)	PUNCT
ajbmeb-2967	69	69	american	american	ADJ
ajbmeb-2967	69	70	journal	journal	PROPN
ajbmeb-2967	69	71	of	of	ADP
ajbmeb-2967	69	72	business	business	NOUN
ajbmeb-2967	69	73	management	management	NOUN
ajbmeb-2967	69	74	,	,	PUNCT
ajbmeb-2967	69	75	economics	economic	NOUN
ajbmeb-2967	69	76	and	and	CCONJ
ajbmeb-2967	69	77	banking	banking	NOUN
ajbmeb-2967	69	78	volume	volume	NOUN
ajbmeb-2967	69	79	36	36	NUM
ajbmeb-2967	69	80	may2025	may2025	NOUN
ajbmeb-2967	69	81	p	p	NOUN
ajbmeb-2967	69	82	a	a	DET
ajbmeb-2967	69	83	g	g	NOUN
ajbmeb-2967	69	84	e	e	PROPN
ajbmeb-2967	69	85	|	|	ADV
ajbmeb-2967	69	86	105	105	NUM
ajbmeb-2967	69	87	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2967	69	88	table	table	NOUN
ajbmeb-2967	69	89	1	1	NUM
ajbmeb-2967	69	90	distinctive	distinctive	ADJ
ajbmeb-2967	69	91	aspects	aspect	NOUN
ajbmeb-2967	69	92	related	relate	VERB
ajbmeb-2967	69	93	to	to	ADP
ajbmeb-2967	69	94	the	the	DET
ajbmeb-2967	69	95	formation	formation	NOUN
ajbmeb-2967	69	96	of	of	ADP
ajbmeb-2967	69	97	accounting	accounting	NOUN
ajbmeb-2967	69	98	policies	policy	NOUN
ajbmeb-2967	69	99	for	for	ADP
ajbmeb-2967	69	100	accounting	account	VERB
ajbmeb-2967	69	101	entities8	entities8	PROPN
ajbmeb-2967	69	102	business	business	NOUN
ajbmeb-2967	69	103	entities	entity	NOUN
ajbmeb-2967	69	104	organizations	organization	NOUN
ajbmeb-2967	69	105	of	of	ADP
ajbmeb-2967	69	106	the	the	DET
ajbmeb-2967	69	107	road	road	NOUN
ajbmeb-2967	69	108	system	system	NOUN
ajbmeb-2967	69	109	accounting	accounting	NOUN
ajbmeb-2967	69	110	objects	object	VERB
ajbmeb-2967	69	111	long	long	ADJ
ajbmeb-2967	69	112	-	-	PUNCT
ajbmeb-2967	69	113	term	term	NOUN
ajbmeb-2967	69	114	assets	asset	NOUN
ajbmeb-2967	69	115	;	;	PUNCT
ajbmeb-2967	69	116	current	current	ADJ
ajbmeb-2967	69	117	assets	asset	NOUN
ajbmeb-2967	69	118	;	;	PUNCT
ajbmeb-2967	69	119	liabilities	liability	NOUN
ajbmeb-2967	69	120	;	;	PUNCT
ajbmeb-2967	69	121	private	private	ADJ
ajbmeb-2967	69	122	equity	equity	NOUN
ajbmeb-2967	69	123	;	;	PUNCT
ajbmeb-2967	69	124	financial	financial	ADJ
ajbmeb-2967	69	125	results	result	NOUN
ajbmeb-2967	69	126	;	;	PUNCT
ajbmeb-2967	69	127	expenses	expense	NOUN
ajbmeb-2967	69	128	;	;	PUNCT
ajbmeb-2967	69	129	income	income	NOUN
ajbmeb-2967	69	130	.	.	PUNCT
ajbmeb-2967	70	1	non	non	ADJ
ajbmeb-2967	70	2	-	-	ADJ
ajbmeb-2967	70	3	financial	financial	ADJ
ajbmeb-2967	70	4	assets	asset	NOUN
ajbmeb-2967	70	5	;	;	PUNCT
ajbmeb-2967	70	6	financial	financial	ADJ
ajbmeb-2967	70	7	assets	asset	NOUN
ajbmeb-2967	70	8	;	;	PUNCT
ajbmeb-2967	70	9	accounts	account	VERB
ajbmeb-2967	70	10	receivable	receivable	ADJ
ajbmeb-2967	70	11	;	;	PUNCT
ajbmeb-2967	70	12	accounts	account	NOUN
ajbmeb-2967	70	13	payable	payable	ADJ
ajbmeb-2967	70	14	;	;	PUNCT
ajbmeb-2967	70	15	financial	financial	ADJ
ajbmeb-2967	70	16	results	result	NOUN
ajbmeb-2967	70	17	;	;	PUNCT
ajbmeb-2967	70	18	expenses	expense	NOUN
ajbmeb-2967	70	19	;	;	PUNCT
ajbmeb-2967	70	20	income	income	NOUN
ajbmeb-2967	70	21	.	.	PUNCT
ajbmeb-2967	71	1	application	application	NOUN
ajbmeb-2967	71	2	of	of	ADP
ajbmeb-2967	71	3	methods	method	NOUN
ajbmeb-2967	71	4	of	of	ADP
ajbmeb-2967	71	5	reflecting	reflect	VERB
ajbmeb-2967	71	6	income	income	NOUN
ajbmeb-2967	71	7	and	and	CCONJ
ajbmeb-2967	71	8	expenditure	expenditure	NOUN
ajbmeb-2967	71	9	on	on	ADP
ajbmeb-2967	71	10	the	the	DET
ajbmeb-2967	71	11	account	account	NOUN
ajbmeb-2967	71	12	calculation	calculation	NOUN
ajbmeb-2967	71	13	method	method	NOUN
ajbmeb-2967	71	14	cash	cash	NOUN
ajbmeb-2967	71	15	-	-	PUNCT
ajbmeb-2967	71	16	based	base	VERB
ajbmeb-2967	71	17	accounting	accounting	NOUN
ajbmeb-2967	71	18	method	method	NOUN
ajbmeb-2967	71	19	sources	source	NOUN
ajbmeb-2967	71	20	of	of	ADP
ajbmeb-2967	71	21	funding	fund	VERB
ajbmeb-2967	71	22	own	own	ADJ
ajbmeb-2967	71	23	funds	fund	NOUN
ajbmeb-2967	71	24	;	;	PUNCT
ajbmeb-2967	71	25	attracted	attract	VERB
ajbmeb-2967	71	26	funds	fund	NOUN
ajbmeb-2967	71	27	.	.	PUNCT
ajbmeb-2967	72	1	budget	budget	NOUN
ajbmeb-2967	72	2	funds	fund	NOUN
ajbmeb-2967	72	3	;	;	PUNCT
ajbmeb-2967	72	4	funds	fund	NOUN
ajbmeb-2967	72	5	of	of	ADP
ajbmeb-2967	72	6	the	the	DET
ajbmeb-2967	72	7	republican	republican	PROPN
ajbmeb-2967	72	8	road	road	PROPN
ajbmeb-2967	72	9	fund	fund	NOUN
ajbmeb-2967	72	10	;	;	PUNCT
ajbmeb-2967	72	11	funds	fund	NOUN
ajbmeb-2967	72	12	of	of	ADP
ajbmeb-2967	72	13	the	the	DET
ajbmeb-2967	72	14	fund	fund	NOUN
ajbmeb-2967	72	15	for	for	ADP
ajbmeb-2967	72	16	development	development	NOUN
ajbmeb-2967	72	17	and	and	CCONJ
ajbmeb-2967	72	18	support	support	NOUN
ajbmeb-2967	72	19	of	of	ADP
ajbmeb-2967	72	20	the	the	DET
ajbmeb-2967	72	21	activities	activity	NOUN
ajbmeb-2967	72	22	of	of	ADP
ajbmeb-2967	72	23	the	the	DET
ajbmeb-2967	72	24	committee	committee	NOUN
ajbmeb-2967	72	25	of	of	ADP
ajbmeb-2967	72	26	highways	highway	NOUN
ajbmeb-2967	72	27	;	;	PUNCT
ajbmeb-2967	72	28	funds	fund	NOUN
ajbmeb-2967	72	29	of	of	ADP
ajbmeb-2967	72	30	the	the	DET
ajbmeb-2967	72	31	development	development	NOUN
ajbmeb-2967	72	32	fund	fund	NOUN
ajbmeb-2967	72	33	;	;	PUNCT
ajbmeb-2967	72	34	other	other	ADJ
ajbmeb-2967	72	35	extra	extra	ADJ
ajbmeb-2967	72	36	-	-	ADJ
ajbmeb-2967	72	37	budgetary	budgetary	ADJ
ajbmeb-2967	72	38	funds	fund	NOUN
ajbmeb-2967	72	39	.	.	PUNCT
ajbmeb-2967	73	1	there	there	PRON
ajbmeb-2967	73	2	are	be	VERB
ajbmeb-2967	73	3	various	various	ADJ
ajbmeb-2967	73	4	aspects	aspect	NOUN
ajbmeb-2967	73	5	related	relate	VERB
ajbmeb-2967	73	6	to	to	ADP
ajbmeb-2967	73	7	the	the	DET
ajbmeb-2967	73	8	development	development	NOUN
ajbmeb-2967	73	9	of	of	ADP
ajbmeb-2967	73	10	accounting	accounting	NOUN
ajbmeb-2967	73	11	policies	policy	NOUN
ajbmeb-2967	73	12	in	in	ADP
ajbmeb-2967	73	13	business	business	NOUN
ajbmeb-2967	73	14	entities	entity	NOUN
ajbmeb-2967	73	15	and	and	CCONJ
ajbmeb-2967	73	16	organizations	organization	NOUN
ajbmeb-2967	73	17	of	of	ADP
ajbmeb-2967	73	18	the	the	DET
ajbmeb-2967	73	19	highway	highway	NOUN
ajbmeb-2967	73	20	system	system	NOUN
ajbmeb-2967	73	21	.	.	PUNCT
ajbmeb-2967	74	1	in	in	ADP
ajbmeb-2967	74	2	this	this	DET
ajbmeb-2967	74	3	regard	regard	NOUN
ajbmeb-2967	74	4	,	,	PUNCT
ajbmeb-2967	74	5	it	it	PRON
ajbmeb-2967	74	6	is	be	AUX
ajbmeb-2967	74	7	justified	justify	VERB
ajbmeb-2967	74	8	that	that	SCONJ
ajbmeb-2967	74	9	a	a	DET
ajbmeb-2967	74	10	separate	separate	ADJ
ajbmeb-2967	74	11	standard	standard	NOUN
ajbmeb-2967	74	12	for	for	ADP
ajbmeb-2967	74	13	the	the	DET
ajbmeb-2967	74	14	development	development	NOUN
ajbmeb-2967	74	15	of	of	ADP
ajbmeb-2967	74	16	accounting	accounting	NOUN
ajbmeb-2967	74	17	policies	policy	NOUN
ajbmeb-2967	74	18	for	for	ADP
ajbmeb-2967	74	19	business	business	NOUN
ajbmeb-2967	74	20	entities	entity	NOUN
ajbmeb-2967	74	21	was	be	AUX
ajbmeb-2967	74	22	developed	develop	VERB
ajbmeb-2967	74	23	.	.	PUNCT
ajbmeb-2967	75	1	however	however	ADV
ajbmeb-2967	75	2	,	,	PUNCT
ajbmeb-2967	75	3	there	there	PRON
ajbmeb-2967	75	4	are	be	VERB
ajbmeb-2967	75	5	various	various	ADJ
ajbmeb-2967	75	6	aspects	aspect	NOUN
ajbmeb-2967	75	7	in	in	ADP
ajbmeb-2967	75	8	terms	term	NOUN
ajbmeb-2967	75	9	of	of	ADP
ajbmeb-2967	75	10	accounting	accounting	NOUN
ajbmeb-2967	75	11	objects	object	NOUN
ajbmeb-2967	75	12	,	,	PUNCT
ajbmeb-2967	75	13	funds	fund	NOUN
ajbmeb-2967	75	14	,	,	PUNCT
ajbmeb-2967	75	15	the	the	DET
ajbmeb-2967	75	16	procedure	procedure	NOUN
ajbmeb-2967	75	17	for	for	ADP
ajbmeb-2967	75	18	using	use	VERB
ajbmeb-2967	75	19	funds	fund	NOUN
ajbmeb-2967	75	20	and	and	CCONJ
ajbmeb-2967	75	21	methods	method	NOUN
ajbmeb-2967	75	22	of	of	ADP
ajbmeb-2967	75	23	reflecting	reflect	VERB
ajbmeb-2967	75	24	income	income	NOUN
ajbmeb-2967	75	25	and	and	CCONJ
ajbmeb-2967	75	26	expenses	expense	NOUN
ajbmeb-2967	75	27	on	on	ADP
ajbmeb-2967	75	28	the	the	DET
ajbmeb-2967	75	29	account	account	NOUN
ajbmeb-2967	75	30	of	of	ADP
ajbmeb-2967	75	31	organizations	organization	NOUN
ajbmeb-2967	75	32	of	of	ADP
ajbmeb-2967	75	33	the	the	DET
ajbmeb-2967	75	34	highway	highway	NOUN
ajbmeb-2967	75	35	system	system	NOUN
ajbmeb-2967	75	36	.	.	PUNCT
ajbmeb-2967	76	1	from	from	ADP
ajbmeb-2967	76	2	the	the	DET
ajbmeb-2967	76	3	above	above	NOUN
ajbmeb-2967	76	4	,	,	PUNCT
ajbmeb-2967	76	5	it	it	PRON
ajbmeb-2967	76	6	can	can	AUX
ajbmeb-2967	76	7	be	be	AUX
ajbmeb-2967	76	8	said	say	VERB
ajbmeb-2967	76	9	that	that	SCONJ
ajbmeb-2967	76	10	a	a	DET
ajbmeb-2967	76	11	separate	separate	ADJ
ajbmeb-2967	76	12	accounting	accounting	NOUN
ajbmeb-2967	76	13	policy	policy	NOUN
ajbmeb-2967	76	14	related	relate	VERB
ajbmeb-2967	76	15	to	to	ADP
ajbmeb-2967	76	16	bookkeeping	bookkeeping	NOUN
ajbmeb-2967	76	17	should	should	AUX
ajbmeb-2967	76	18	be	be	AUX
ajbmeb-2967	76	19	developed	develop	VERB
ajbmeb-2967	76	20	in	in	ADP
ajbmeb-2967	76	21	organizations	organization	NOUN
ajbmeb-2967	76	22	of	of	ADP
ajbmeb-2967	76	23	the	the	DET
ajbmeb-2967	76	24	highway	highway	NOUN
ajbmeb-2967	76	25	system	system	NOUN
ajbmeb-2967	76	26	,	,	PUNCT
ajbmeb-2967	76	27	and	and	CCONJ
ajbmeb-2967	76	28	for	for	ADP
ajbmeb-2967	76	29	this	this	DET
ajbmeb-2967	76	30	purpose	purpose	NOUN
ajbmeb-2967	76	31	a	a	DET
ajbmeb-2967	76	32	standard	standard	NOUN
ajbmeb-2967	76	33	concerning	concern	VERB
ajbmeb-2967	76	34	the	the	DET
ajbmeb-2967	76	35	accounting	accounting	NOUN
ajbmeb-2967	76	36	policy	policy	NOUN
ajbmeb-2967	76	37	should	should	AUX
ajbmeb-2967	76	38	be	be	AUX
ajbmeb-2967	76	39	adopted	adopt	VERB
ajbmeb-2967	76	40	.	.	PUNCT
ajbmeb-2967	77	1	standard	standard	NOUN
ajbmeb-2967	77	2	of	of	ADP
ajbmeb-2967	77	3	sbu	sbu	PROPN
ajbmeb-2967	77	4	no	no	PROPN
ajbmeb-2967	77	5	.	.	PROPN
ajbmeb-2967	77	6	1	1	NUM
ajbmeb-2967	77	7	"	"	PUNCT
ajbmeb-2967	77	8	accounting	accounting	NOUN
ajbmeb-2967	77	9	policy	policy	NOUN
ajbmeb-2967	77	10	"	"	PUNCT
ajbmeb-2967	77	11	is	be	AUX
ajbmeb-2967	77	12	designed	design	VERB
ajbmeb-2967	77	13	to	to	PART
ajbmeb-2967	77	14	increase	increase	VERB
ajbmeb-2967	77	15	the	the	DET
ajbmeb-2967	77	16	level	level	NOUN
ajbmeb-2967	77	17	of	of	ADP
ajbmeb-2967	77	18	reliability	reliability	NOUN
ajbmeb-2967	77	19	of	of	ADP
ajbmeb-2967	77	20	financial	financial	ADJ
ajbmeb-2967	77	21	statements	statement	NOUN
ajbmeb-2967	77	22	of	of	ADP
ajbmeb-2967	77	23	organizations	organization	NOUN
ajbmeb-2967	77	24	of	of	ADP
ajbmeb-2967	77	25	the	the	DET
ajbmeb-2967	77	26	highway	highway	NOUN
ajbmeb-2967	77	27	system	system	NOUN
ajbmeb-2967	77	28	and	and	CCONJ
ajbmeb-2967	77	29	their	their	PRON
ajbmeb-2967	77	30	financial	financial	ADJ
ajbmeb-2967	77	31	statements	statement	NOUN
ajbmeb-2967	77	32	of	of	ADP
ajbmeb-2967	77	33	a	a	DET
ajbmeb-2967	77	34	given	give	VERB
ajbmeb-2967	77	35	periodicity	periodicity	NOUN
ajbmeb-2967	77	36	,	,	PUNCT
ajbmeb-2967	77	37	as	as	ADV
ajbmeb-2967	77	38	well	well	ADV
ajbmeb-2967	77	39	as	as	ADP
ajbmeb-2967	77	40	the	the	DET
ajbmeb-2967	77	41	level	level	NOUN
ajbmeb-2967	77	42	of	of	ADP
ajbmeb-2967	77	43	comparison	comparison	NOUN
ajbmeb-2967	77	44	with	with	ADP
ajbmeb-2967	77	45	the	the	DET
ajbmeb-2967	77	46	financial	financial	ADJ
ajbmeb-2967	77	47	statements	statement	NOUN
ajbmeb-2967	77	48	of	of	ADP
ajbmeb-2967	77	49	other	other	ADJ
ajbmeb-2967	77	50	organizations	organization	NOUN
ajbmeb-2967	77	51	of	of	ADP
ajbmeb-2967	77	52	the	the	DET
ajbmeb-2967	77	53	highway	highway	NOUN
ajbmeb-2967	77	54	system	system	NOUN
ajbmeb-2967	77	55	.	.	PUNCT
ajbmeb-2967	78	1	accounting	accounting	NOUN
ajbmeb-2967	78	2	policies	policy	NOUN
ajbmeb-2967	78	3	are	be	AUX
ajbmeb-2967	78	4	developed	develop	VERB
ajbmeb-2967	78	5	by	by	ADP
ajbmeb-2967	78	6	organizations	organization	NOUN
ajbmeb-2967	78	7	of	of	ADP
ajbmeb-2967	78	8	the	the	DET
ajbmeb-2967	78	9	highway	highway	NOUN
ajbmeb-2967	78	10	system	system	NOUN
ajbmeb-2967	78	11	in	in	ADP
ajbmeb-2967	78	12	order	order	NOUN
ajbmeb-2967	78	13	to	to	PART
ajbmeb-2967	78	14	select	select	VERB
ajbmeb-2967	78	15	one	one	NUM
ajbmeb-2967	78	16	of	of	ADP
ajbmeb-2967	78	17	several	several	ADJ
ajbmeb-2967	78	18	mutually	mutually	ADV
ajbmeb-2967	78	19	exclusive	exclusive	ADJ
ajbmeb-2967	78	20	methods	method	NOUN
ajbmeb-2967	78	21	of	of	ADP
ajbmeb-2967	78	22	accounting	accounting	NOUN
ajbmeb-2967	78	23	provided	provide	VERB
ajbmeb-2967	78	24	for	for	ADP
ajbmeb-2967	78	25	by	by	ADP
ajbmeb-2967	78	26	budget	budget	NOUN
ajbmeb-2967	78	27	legislation	legislation	NOUN
ajbmeb-2967	78	28	.	.	PUNCT
ajbmeb-2967	79	1	it	it	PRON
ajbmeb-2967	79	2	should	should	AUX
ajbmeb-2967	79	3	be	be	AUX
ajbmeb-2967	79	4	used	use	VERB
ajbmeb-2967	79	5	when	when	SCONJ
ajbmeb-2967	79	6	selecting	select	VERB
ajbmeb-2967	79	7	and	and	CCONJ
ajbmeb-2967	79	8	applying	apply	VERB
ajbmeb-2967	79	9	accounting	accounting	NOUN
ajbmeb-2967	79	10	policies	policy	NOUN
ajbmeb-2967	79	11	in	in	ADP
ajbmeb-2967	79	12	standard	standard	ADJ
ajbmeb-2967	79	13	organizations	organization	NOUN
ajbmeb-2967	79	14	of	of	ADP
ajbmeb-2967	79	15	the	the	DET
ajbmeb-2967	79	16	highway	highway	NOUN
ajbmeb-2967	79	17	system	system	NOUN
ajbmeb-2967	79	18	,	,	PUNCT
ajbmeb-2967	79	19	accounting	account	VERB
ajbmeb-2967	79	20	for	for	ADP
ajbmeb-2967	79	21	changes	change	NOUN
ajbmeb-2967	79	22	in	in	ADP
ajbmeb-2967	79	23	accounting	accounting	NOUN
ajbmeb-2967	79	24	policies	policy	NOUN
ajbmeb-2967	79	25	and	and	CCONJ
ajbmeb-2967	79	26	preparing	prepare	VERB
ajbmeb-2967	79	27	financial	financial	ADJ
ajbmeb-2967	79	28	statements	statement	NOUN
ajbmeb-2967	79	29	.	.	PUNCT
ajbmeb-2967	80	1	inventory	inventory	NOUN
ajbmeb-2967	80	2	,	,	PUNCT
ajbmeb-2967	80	3	which	which	PRON
ajbmeb-2967	80	4	is	be	AUX
ajbmeb-2967	80	5	considered	consider	VERB
ajbmeb-2967	80	6	an	an	DET
ajbmeb-2967	80	7	important	important	ADJ
ajbmeb-2967	80	8	accounting	accounting	NOUN
ajbmeb-2967	80	9	method	method	NOUN
ajbmeb-2967	80	10	in	in	ADP
ajbmeb-2967	80	11	the	the	DET
ajbmeb-2967	80	12	implementation	implementation	NOUN
ajbmeb-2967	80	13	of	of	ADP
ajbmeb-2967	80	14	financial	financial	ADJ
ajbmeb-2967	80	15	and	and	CCONJ
ajbmeb-2967	80	16	economic	economic	ADJ
ajbmeb-2967	80	17	activities	activity	NOUN
ajbmeb-2967	80	18	in	in	ADP
ajbmeb-2967	80	19	organizations	organization	NOUN
ajbmeb-2967	80	20	of	of	ADP
ajbmeb-2967	80	21	the	the	DET
ajbmeb-2967	80	22	highway	highway	NOUN
ajbmeb-2967	80	23	system	system	NOUN
ajbmeb-2967	80	24	,	,	PUNCT
ajbmeb-2967	80	25	is	be	AUX
ajbmeb-2967	80	26	of	of	ADP
ajbmeb-2967	80	27	particular	particular	ADJ
ajbmeb-2967	80	28	importance	importance	NOUN
ajbmeb-2967	80	29	.	.	PUNCT
ajbmeb-2967	81	1	inventory	inventory	NOUN
ajbmeb-2967	81	2	in	in	ADP
ajbmeb-2967	81	3	organizations	organization	NOUN
ajbmeb-2967	81	4	of	of	ADP
ajbmeb-2967	81	5	the	the	DET
ajbmeb-2967	81	6	highway	highway	NOUN
ajbmeb-2967	81	7	system	system	NOUN
ajbmeb-2967	81	8	serves	serve	VERB
ajbmeb-2967	81	9	to	to	PART
ajbmeb-2967	81	10	ensure	ensure	VERB
ajbmeb-2967	81	11	the	the	DET
ajbmeb-2967	81	12	reliability	reliability	NOUN
ajbmeb-2967	81	13	of	of	ADP
ajbmeb-2967	81	14	accounting	accounting	NOUN
ajbmeb-2967	81	15	information	information	NOUN
ajbmeb-2967	81	16	,	,	PUNCT
ajbmeb-2967	81	17	maintain	maintain	VERB
ajbmeb-2967	81	18	the	the	DET
ajbmeb-2967	81	19	quality	quality	NOUN
ajbmeb-2967	81	20	of	of	ADP
ajbmeb-2967	81	21	material	material	NOUN
ajbmeb-2967	81	22	assets	asset	NOUN
ajbmeb-2967	81	23	and	and	CCONJ
ajbmeb-2967	81	24	control	control	NOUN
ajbmeb-2967	81	25	over	over	ADP
ajbmeb-2967	81	26	the	the	DET
ajbmeb-2967	81	27	state	state	NOUN
ajbmeb-2967	81	28	of	of	ADP
ajbmeb-2967	81	29	liabilities	liability	NOUN
ajbmeb-2967	81	30	.	.	PUNCT
ajbmeb-2967	82	1	8	8	NUM
ajbmeb-2967	82	2	prepared	prepare	VERB
ajbmeb-2967	82	3	by	by	ADP
ajbmeb-2967	82	4	the	the	DET
ajbmeb-2967	82	5	author	author	NOUN
ajbmeb-2967	82	6	american	american	PROPN
ajbmeb-2967	82	7	journal	journal	PROPN
ajbmeb-2967	82	8	of	of	ADP
ajbmeb-2967	82	9	business	business	NOUN
ajbmeb-2967	82	10	management	management	NOUN
ajbmeb-2967	82	11	,	,	PUNCT
ajbmeb-2967	82	12	economics	economic	NOUN
ajbmeb-2967	82	13	and	and	CCONJ
ajbmeb-2967	82	14	banking	banking	NOUN
ajbmeb-2967	82	15	volume	volume	NOUN
ajbmeb-2967	82	16	36	36	NUM
ajbmeb-2967	82	17	may2025	may2025	NOUN
ajbmeb-2967	82	18	p	p	NOUN
ajbmeb-2967	82	19	a	a	DET
ajbmeb-2967	82	20	g	g	NOUN
ajbmeb-2967	82	21	e	e	NOUN
ajbmeb-2967	82	22	|	|	ADV
ajbmeb-2967	82	23	106	106	NUM
ajbmeb-2967	82	24	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2967	82	25	inventory	inventory	NOUN
ajbmeb-2967	82	26	is	be	AUX
ajbmeb-2967	82	27	one	one	NUM
ajbmeb-2967	82	28	of	of	ADP
ajbmeb-2967	82	29	the	the	DET
ajbmeb-2967	82	30	activities	activity	NOUN
ajbmeb-2967	82	31	that	that	PRON
ajbmeb-2967	82	32	are	be	AUX
ajbmeb-2967	82	33	constantly	constantly	ADV
ajbmeb-2967	82	34	being	be	AUX
ajbmeb-2967	82	35	introduced	introduce	VERB
ajbmeb-2967	82	36	into	into	ADP
ajbmeb-2967	82	37	the	the	DET
ajbmeb-2967	82	38	practice	practice	NOUN
ajbmeb-2967	82	39	of	of	ADP
ajbmeb-2967	82	40	organizations	organization	NOUN
ajbmeb-2967	82	41	of	of	ADP
ajbmeb-2967	82	42	the	the	DET
ajbmeb-2967	82	43	highway	highway	NOUN
ajbmeb-2967	82	44	system	system	NOUN
ajbmeb-2967	82	45	,	,	PUNCT
ajbmeb-2967	82	46	and	and	CCONJ
ajbmeb-2967	82	47	it	it	PRON
ajbmeb-2967	82	48	is	be	AUX
ajbmeb-2967	82	49	relevant	relevant	ADJ
ajbmeb-2967	82	50	to	to	PART
ajbmeb-2967	82	51	study	study	VERB
ajbmeb-2967	82	52	its	its	PRON
ajbmeb-2967	82	53	specific	specific	ADJ
ajbmeb-2967	82	54	aspects	aspect	NOUN
ajbmeb-2967	82	55	and	and	CCONJ
ajbmeb-2967	82	56	theoretical	theoretical	ADJ
ajbmeb-2967	82	57	and	and	CCONJ
ajbmeb-2967	82	58	methodological	methodological	ADJ
ajbmeb-2967	82	59	foundations	foundation	NOUN
ajbmeb-2967	82	60	based	base	VERB
ajbmeb-2967	82	61	on	on	ADP
ajbmeb-2967	82	62	the	the	DET
ajbmeb-2967	82	63	tasks	task	NOUN
ajbmeb-2967	82	64	set	set	VERB
ajbmeb-2967	82	65	before	before	ADP
ajbmeb-2967	82	66	it	it	PRON
ajbmeb-2967	82	67	,	,	PUNCT
ajbmeb-2967	82	68	based	base	VERB
ajbmeb-2967	82	69	on	on	ADP
ajbmeb-2967	82	70	current	current	ADJ
ajbmeb-2967	82	71	demand	demand	NOUN
ajbmeb-2967	82	72	.	.	PUNCT
ajbmeb-2967	83	1	although	although	SCONJ
ajbmeb-2967	83	2	in	in	ADP
ajbmeb-2967	83	3	theory	theory	NOUN
ajbmeb-2967	83	4	inventory	inventory	NOUN
ajbmeb-2967	83	5	is	be	AUX
ajbmeb-2967	83	6	considered	consider	VERB
ajbmeb-2967	83	7	an	an	DET
ajbmeb-2967	83	8	element	element	NOUN
ajbmeb-2967	83	9	of	of	ADP
ajbmeb-2967	83	10	control	control	NOUN
ajbmeb-2967	83	11	,	,	PUNCT
ajbmeb-2967	83	12	in	in	SCONJ
ajbmeb-2967	83	13	practice	practice	NOUN
ajbmeb-2967	83	14	control	control	NOUN
ajbmeb-2967	83	15	is	be	AUX
ajbmeb-2967	83	16	carried	carry	VERB
ajbmeb-2967	83	17	out	out	ADP
ajbmeb-2967	83	18	in	in	ADP
ajbmeb-2967	83	19	the	the	DET
ajbmeb-2967	83	20	process	process	NOUN
ajbmeb-2967	83	21	of	of	ADP
ajbmeb-2967	83	22	inventory	inventory	NOUN
ajbmeb-2967	83	23	.	.	PUNCT
ajbmeb-2967	84	1	in	in	ADP
ajbmeb-2967	84	2	organizations	organization	NOUN
ajbmeb-2967	84	3	of	of	ADP
ajbmeb-2967	84	4	the	the	DET
ajbmeb-2967	84	5	highway	highway	NOUN
ajbmeb-2967	84	6	system	system	NOUN
ajbmeb-2967	84	7	,	,	PUNCT
ajbmeb-2967	84	8	inventory	inventory	NOUN
ajbmeb-2967	84	9	is	be	AUX
ajbmeb-2967	84	10	carried	carry	VERB
ajbmeb-2967	84	11	out	out	ADP
ajbmeb-2967	84	12	on	on	ADP
ajbmeb-2967	84	13	a	a	DET
ajbmeb-2967	84	14	planned	plan	VERB
ajbmeb-2967	84	15	basis	basis	NOUN
ajbmeb-2967	84	16	by	by	ADP
ajbmeb-2967	84	17	types	type	NOUN
ajbmeb-2967	84	18	of	of	ADP
ajbmeb-2967	84	19	accounting	accounting	NOUN
ajbmeb-2967	84	20	objects	object	NOUN
ajbmeb-2967	84	21	for	for	ADP
ajbmeb-2967	84	22	the	the	DET
ajbmeb-2967	84	23	following	follow	VERB
ajbmeb-2967	84	24	periods	period	NOUN
ajbmeb-2967	84	25	(	(	PUNCT
ajbmeb-2967	84	26	table	table	NOUN
ajbmeb-2967	84	27	2	2	NUM
ajbmeb-2967	84	28	)	)	PUNCT
ajbmeb-2967	84	29	.	.	PUNCT
ajbmeb-2967	85	1	table	table	NOUN
ajbmeb-2967	85	2	2	2	NUM
ajbmeb-2967	85	3	frequency	frequency	NOUN
ajbmeb-2967	85	4	of	of	ADP
ajbmeb-2967	85	5	planned	plan	VERB
ajbmeb-2967	85	6	inventory	inventory	NOUN
ajbmeb-2967	85	7	by	by	ADP
ajbmeb-2967	85	8	accounting	account	VERB
ajbmeb-2967	85	9	objects	object	NOUN
ajbmeb-2967	85	10	in	in	ADP
ajbmeb-2967	85	11	organizations	organization	NOUN
ajbmeb-2967	85	12	of	of	ADP
ajbmeb-2967	85	13	the	the	DET
ajbmeb-2967	85	14	highway	highway	NOUN
ajbmeb-2967	85	15	system9	system9	PROPN
ajbmeb-2967	85	16	accounting	accounting	PROPN
ajbmeb-2967	85	17	objects	object	NOUN
ajbmeb-2967	85	18	period	period	NOUN
ajbmeb-2967	85	19	of	of	ADP
ajbmeb-2967	85	20	planned	plan	VERB
ajbmeb-2967	85	21	inventory	inventory	NOUN
ajbmeb-2967	85	22	fixed	fix	VERB
ajbmeb-2967	85	23	assets	asset	NOUN
ajbmeb-2967	85	24	at	at	ADP
ajbmeb-2967	85	25	least	least	ADJ
ajbmeb-2967	85	26	once	once	ADV
ajbmeb-2967	85	27	every	every	DET
ajbmeb-2967	85	28	two	two	NUM
ajbmeb-2967	85	29	years	year	NOUN
ajbmeb-2967	85	30	library	library	NOUN
ajbmeb-2967	85	31	collections	collection	NOUN
ajbmeb-2967	85	32	once	once	ADV
ajbmeb-2967	85	33	every	every	DET
ajbmeb-2967	85	34	five	five	NUM
ajbmeb-2967	85	35	years	year	NOUN
ajbmeb-2967	85	36	intangible	intangible	ADJ
ajbmeb-2967	85	37	assets	asset	NOUN
ajbmeb-2967	85	38	at	at	ADP
ajbmeb-2967	85	39	least	least	ADJ
ajbmeb-2967	85	40	once	once	ADV
ajbmeb-2967	85	41	every	every	DET
ajbmeb-2967	85	42	two	two	NUM
ajbmeb-2967	85	43	years	year	NOUN
ajbmeb-2967	85	44	inventory	inventory	NOUN
ajbmeb-2967	85	45	at	at	ADP
ajbmeb-2967	85	46	least	least	ADJ
ajbmeb-2967	85	47	once	once	ADV
ajbmeb-2967	85	48	a	a	DET
ajbmeb-2967	85	49	year	year	NOUN
ajbmeb-2967	85	50	fuels	fuel	NOUN
ajbmeb-2967	85	51	and	and	CCONJ
ajbmeb-2967	85	52	lubricants	lubricant	NOUN
ajbmeb-2967	85	53	,	,	PUNCT
ajbmeb-2967	85	54	food	food	NOUN
ajbmeb-2967	85	55	products	product	NOUN
ajbmeb-2967	85	56	once	once	ADV
ajbmeb-2967	85	57	a	a	DET
ajbmeb-2967	85	58	quarter	quarter	NOUN
ajbmeb-2967	85	59	cash	cash	NOUN
ajbmeb-2967	85	60	,	,	PUNCT
ajbmeb-2967	85	61	cash	cash	NOUN
ajbmeb-2967	85	62	documents	document	NOUN
ajbmeb-2967	85	63	,	,	PUNCT
ajbmeb-2967	85	64	assets	asset	NOUN
ajbmeb-2967	85	65	and	and	CCONJ
ajbmeb-2967	85	66	forms	form	NOUN
ajbmeb-2967	85	67	on	on	ADP
ajbmeb-2967	85	68	a	a	DET
ajbmeb-2967	85	69	fixed	fix	VERB
ajbmeb-2967	85	70	account	account	NOUN
ajbmeb-2967	85	71	once	once	ADV
ajbmeb-2967	85	72	a	a	DET
ajbmeb-2967	85	73	month	month	NOUN
ajbmeb-2967	85	74	organizations	organization	NOUN
ajbmeb-2967	85	75	of	of	ADP
ajbmeb-2967	85	76	the	the	DET
ajbmeb-2967	85	77	road	road	NOUN
ajbmeb-2967	85	78	system	system	NOUN
ajbmeb-2967	85	79	can	can	AUX
ajbmeb-2967	85	80	conduct	conduct	VERB
ajbmeb-2967	85	81	a	a	DET
ajbmeb-2967	85	82	full	full	ADJ
ajbmeb-2967	85	83	inventory	inventory	NOUN
ajbmeb-2967	85	84	on	on	ADP
ajbmeb-2967	85	85	a	a	DET
ajbmeb-2967	85	86	planned	planned	ADJ
ajbmeb-2967	85	87	basis	basis	NOUN
ajbmeb-2967	85	88	before	before	ADP
ajbmeb-2967	85	89	preparing	prepare	VERB
ajbmeb-2967	85	90	the	the	DET
ajbmeb-2967	85	91	annual	annual	ADJ
ajbmeb-2967	85	92	financial	financial	ADJ
ajbmeb-2967	85	93	statements	statement	NOUN
ajbmeb-2967	85	94	,	,	PUNCT
ajbmeb-2967	85	95	having	having	AUX
ajbmeb-2967	85	96	established	establish	VERB
ajbmeb-2967	85	97	it	it	PRON
ajbmeb-2967	85	98	in	in	ADP
ajbmeb-2967	85	99	the	the	DET
ajbmeb-2967	85	100	accounting	accounting	NOUN
ajbmeb-2967	85	101	policy	policy	NOUN
ajbmeb-2967	85	102	.	.	PUNCT
ajbmeb-2967	86	1	in	in	ADP
ajbmeb-2967	86	2	addition	addition	NOUN
ajbmeb-2967	86	3	to	to	ADP
ajbmeb-2967	86	4	the	the	DET
ajbmeb-2967	86	5	plan	plan	NOUN
ajbmeb-2967	86	6	,	,	PUNCT
ajbmeb-2967	86	7	when	when	SCONJ
ajbmeb-2967	86	8	renting	rent	VERB
ajbmeb-2967	86	9	,	,	PUNCT
ajbmeb-2967	86	10	buying	buying	NOUN
ajbmeb-2967	86	11	,	,	PUNCT
ajbmeb-2967	86	12	selling	sell	VERB
ajbmeb-2967	86	13	property	property	NOUN
ajbmeb-2967	86	14	,	,	PUNCT
ajbmeb-2967	86	15	revaluing	revalue	VERB
ajbmeb-2967	86	16	fixed	fix	VERB
ajbmeb-2967	86	17	assets	asset	NOUN
ajbmeb-2967	86	18	and	and	CCONJ
ajbmeb-2967	86	19	marketable	marketable	ADJ
ajbmeb-2967	86	20	assets	asset	NOUN
ajbmeb-2967	86	21	,	,	PUNCT
ajbmeb-2967	86	22	when	when	SCONJ
ajbmeb-2967	86	23	changing	change	VERB
ajbmeb-2967	86	24	financially	financially	ADV
ajbmeb-2967	86	25	responsible	responsible	ADJ
ajbmeb-2967	86	26	persons	person	NOUN
ajbmeb-2967	86	27	,	,	PUNCT
ajbmeb-2967	86	28	theft	theft	NOUN
ajbmeb-2967	86	29	or	or	CCONJ
ajbmeb-2967	86	30	abuse	abuse	NOUN
ajbmeb-2967	86	31	,	,	PUNCT
ajbmeb-2967	86	32	natural	natural	ADJ
ajbmeb-2967	86	33	disasters	disaster	NOUN
ajbmeb-2967	86	34	,	,	PUNCT
ajbmeb-2967	86	35	fires	fire	NOUN
ajbmeb-2967	86	36	,	,	PUNCT
ajbmeb-2967	86	37	catastrophes	catastrophe	NOUN
ajbmeb-2967	86	38	or	or	CCONJ
ajbmeb-2967	86	39	emergency	emergency	NOUN
ajbmeb-2967	86	40	situations	situation	NOUN
ajbmeb-2967	86	41	,	,	PUNCT
ajbmeb-2967	86	42	when	when	SCONJ
ajbmeb-2967	86	43	terminating	terminate	VERB
ajbmeb-2967	86	44	(	(	PUNCT
ajbmeb-2967	86	45	reorganizing	reorganize	VERB
ajbmeb-2967	86	46	)	)	PUNCT
ajbmeb-2967	86	47	the	the	DET
ajbmeb-2967	86	48	activities	activity	NOUN
ajbmeb-2967	86	49	of	of	ADP
ajbmeb-2967	86	50	organizations	organization	NOUN
ajbmeb-2967	86	51	of	of	ADP
ajbmeb-2967	86	52	the	the	DET
ajbmeb-2967	86	53	road	road	NOUN
ajbmeb-2967	86	54	system	system	NOUN
ajbmeb-2967	86	55	before	before	ADP
ajbmeb-2967	86	56	preparing	prepare	VERB
ajbmeb-2967	86	57	the	the	DET
ajbmeb-2967	86	58	liquidation	liquidation	NOUN
ajbmeb-2967	86	59	(	(	PUNCT
ajbmeb-2967	86	60	separation	separation	NOUN
ajbmeb-2967	86	61	)	)	PUNCT
ajbmeb-2967	86	62	balance	balance	NOUN
ajbmeb-2967	86	63	sheet	sheet	NOUN
ajbmeb-2967	86	64	and	and	CCONJ
ajbmeb-2967	86	65	in	in	ADP
ajbmeb-2967	86	66	other	other	ADJ
ajbmeb-2967	86	67	cases	case	NOUN
ajbmeb-2967	86	68	provided	provide	VERB
ajbmeb-2967	86	69	for	for	ADP
ajbmeb-2967	86	70	by	by	ADP
ajbmeb-2967	86	71	law	law	NOUN
ajbmeb-2967	86	72	.	.	PUNCT
ajbmeb-2967	87	1	in	in	ADP
ajbmeb-2967	87	2	the	the	DET
ajbmeb-2967	87	3	process	process	NOUN
ajbmeb-2967	87	4	of	of	ADP
ajbmeb-2967	87	5	forming	form	VERB
ajbmeb-2967	87	6	the	the	DET
ajbmeb-2967	87	7	accounting	accounting	NOUN
ajbmeb-2967	87	8	policy	policy	NOUN
ajbmeb-2967	87	9	,	,	PUNCT
ajbmeb-2967	87	10	the	the	DET
ajbmeb-2967	87	11	standard	standard	NOUN
ajbmeb-2967	87	12	of	of	ADP
ajbmeb-2967	87	13	budgetary	budgetary	ADJ
ajbmeb-2967	87	14	accounting	accounting	NOUN
ajbmeb-2967	87	15	of	of	ADP
ajbmeb-2967	87	16	the	the	DET
ajbmeb-2967	87	17	republic	republic	NOUN
ajbmeb-2967	87	18	of	of	ADP
ajbmeb-2967	87	19	uzbekistan	uzbekistan	PROPN
ajbmeb-2967	87	20	(	(	PUNCT
ajbmeb-2967	87	21	sbu	sbu	NOUN
ajbmeb-2967	87	22	no	no	NOUN
ajbmeb-2967	87	23	.	.	NOUN
ajbmeb-2967	87	24	1	1	NUM
ajbmeb-2967	87	25	)	)	PUNCT
ajbmeb-2967	87	26	"	"	PUNCT
ajbmeb-2967	87	27	accounting	accounting	NOUN
ajbmeb-2967	87	28	policy	policy	NOUN
ajbmeb-2967	87	29	"	"	PUNCT
ajbmeb-2967	87	30	was	be	AUX
ajbmeb-2967	87	31	used	use	VERB
ajbmeb-2967	87	32	(	(	PUNCT
ajbmeb-2967	87	33	registered	register	VERB
ajbmeb-2967	87	34	by	by	ADP
ajbmeb-2967	87	35	the	the	DET
ajbmeb-2967	87	36	ministry	ministry	PROPN
ajbmeb-2967	87	37	of	of	ADP
ajbmeb-2967	87	38	justice	justice	PROPN
ajbmeb-2967	87	39	of	of	ADP
ajbmeb-2967	87	40	the	the	DET
ajbmeb-2967	87	41	republic	republic	NOUN
ajbmeb-2967	87	42	of	of	ADP
ajbmeb-2967	87	43	uzbekistan	uzbekistan	PROPN
ajbmeb-2967	87	44	under	under	ADP
ajbmeb-2967	87	45	registration	registration	NOUN
ajbmeb-2967	87	46	number	number	NOUN
ajbmeb-2967	87	47	2853	2853	NUM
ajbmeb-2967	87	48	dated	date	VERB
ajbmeb-2967	87	49	december	december	PROPN
ajbmeb-2967	87	50	27	27	NUM
ajbmeb-2967	87	51	,	,	PUNCT
ajbmeb-2967	87	52	2017	2017	NUM
ajbmeb-2967	87	53	)	)	PUNCT
ajbmeb-2967	87	54	.	.	PUNCT
ajbmeb-2967	88	1	the	the	DET
ajbmeb-2967	88	2	accounting	accounting	NOUN
ajbmeb-2967	88	3	policy	policy	NOUN
ajbmeb-2967	88	4	is	be	AUX
ajbmeb-2967	88	5	approved	approve	VERB
ajbmeb-2967	88	6	by	by	ADP
ajbmeb-2967	88	7	the	the	DET
ajbmeb-2967	88	8	order	order	NOUN
ajbmeb-2967	88	9	of	of	ADP
ajbmeb-2967	88	10	the	the	DET
ajbmeb-2967	88	11	chairman	chairman	NOUN
ajbmeb-2967	88	12	of	of	ADP
ajbmeb-2967	88	13	the	the	DET
ajbmeb-2967	88	14	committee	committee	NOUN
ajbmeb-2967	88	15	and	and	CCONJ
ajbmeb-2967	88	16	the	the	DET
ajbmeb-2967	88	17	heads	head	NOUN
ajbmeb-2967	88	18	of	of	ADP
ajbmeb-2967	88	19	its	its	PRON
ajbmeb-2967	88	20	territorial	territorial	ADJ
ajbmeb-2967	88	21	divisions	division	NOUN
ajbmeb-2967	88	22	and	and	CCONJ
ajbmeb-2967	88	23	is	be	AUX
ajbmeb-2967	88	24	consistently	consistently	ADV
ajbmeb-2967	88	25	applied	apply	VERB
ajbmeb-2967	88	26	from	from	ADP
ajbmeb-2967	88	27	year	year	NOUN
ajbmeb-2967	88	28	to	to	ADP
ajbmeb-2967	88	29	year	year	NOUN
ajbmeb-2967	88	30	.	.	PUNCT
ajbmeb-2967	89	1	the	the	DET
ajbmeb-2967	89	2	accounting	accounting	NOUN
ajbmeb-2967	89	3	policy	policy	NOUN
ajbmeb-2967	89	4	ensures	ensure	VERB
ajbmeb-2967	89	5	that	that	SCONJ
ajbmeb-2967	89	6	the	the	DET
ajbmeb-2967	89	7	financial	financial	ADJ
ajbmeb-2967	89	8	statements	statement	NOUN
ajbmeb-2967	89	9	are	be	AUX
ajbmeb-2967	89	10	prepared	prepare	VERB
ajbmeb-2967	89	11	on	on	ADP
ajbmeb-2967	89	12	the	the	DET
ajbmeb-2967	89	13	basis	basis	NOUN
ajbmeb-2967	89	14	of	of	ADP
ajbmeb-2967	89	15	all	all	DET
ajbmeb-2967	89	16	applicable	applicable	ADJ
ajbmeb-2967	89	17	standards	standard	NOUN
ajbmeb-2967	89	18	of	of	ADP
ajbmeb-2967	89	19	budgetary	budgetary	ADJ
ajbmeb-2967	89	20	accounting	accounting	NOUN
ajbmeb-2967	89	21	.	.	PUNCT
ajbmeb-2967	90	1	financial	financial	ADJ
ajbmeb-2967	90	2	statements	statement	NOUN
ajbmeb-2967	90	3	,	,	PUNCT
ajbmeb-2967	90	4	in	in	ADP
ajbmeb-2967	90	5	the	the	DET
ajbmeb-2967	90	6	absence	absence	NOUN
ajbmeb-2967	90	7	of	of	ADP
ajbmeb-2967	90	8	special	special	ADJ
ajbmeb-2967	90	9	requirements	requirement	NOUN
ajbmeb-2967	90	10	:	:	PUNCT
ajbmeb-2967	90	11	a	a	X
ajbmeb-2967	90	12	)	)	PUNCT
ajbmeb-2967	90	13	must	must	AUX
ajbmeb-2967	90	14	be	be	AUX
ajbmeb-2967	90	15	relevant	relevant	ADJ
ajbmeb-2967	90	16	information	information	NOUN
ajbmeb-2967	90	17	that	that	PRON
ajbmeb-2967	90	18	meets	meet	VERB
ajbmeb-2967	90	19	the	the	DET
ajbmeb-2967	90	20	needs	need	NOUN
ajbmeb-2967	90	21	of	of	ADP
ajbmeb-2967	90	22	its	its	PRON
ajbmeb-2967	90	23	users	user	NOUN
ajbmeb-2967	90	24	;	;	PUNCT
ajbmeb-2967	90	25	b	b	X
ajbmeb-2967	90	26	)	)	PUNCT
ajbmeb-2967	90	27	be	be	AUX
ajbmeb-2967	90	28	reliable	reliable	ADJ
ajbmeb-2967	90	29	objectively	objectively	ADV
ajbmeb-2967	90	30	reflect	reflect	VERB
ajbmeb-2967	90	31	all	all	DET
ajbmeb-2967	90	32	the	the	DET
ajbmeb-2967	90	33	results	result	NOUN
ajbmeb-2967	90	34	and	and	CCONJ
ajbmeb-2967	90	35	financial	financial	ADJ
ajbmeb-2967	90	36	status	status	NOUN
ajbmeb-2967	90	37	of	of	ADP
ajbmeb-2967	90	38	the	the	DET
ajbmeb-2967	90	39	activities	activity	NOUN
ajbmeb-2967	90	40	of	of	ADP
ajbmeb-2967	90	41	the	the	DET
ajbmeb-2967	90	42	committee	committee	NOUN
ajbmeb-2967	90	43	and	and	CCONJ
ajbmeb-2967	90	44	its	its	PRON
ajbmeb-2967	90	45	territorial	territorial	ADJ
ajbmeb-2967	90	46	divisions	division	NOUN
ajbmeb-2967	90	47	,	,	PUNCT
ajbmeb-2967	90	48	reflect	reflect	VERB
ajbmeb-2967	90	49	the	the	DET
ajbmeb-2967	90	50	economic	economic	ADJ
ajbmeb-2967	90	51	essence	essence	NOUN
ajbmeb-2967	90	52	of	of	ADP
ajbmeb-2967	90	53	events	event	NOUN
ajbmeb-2967	90	54	and	and	CCONJ
ajbmeb-2967	90	55	operations	operation	NOUN
ajbmeb-2967	90	56	;	;	PUNCT
ajbmeb-2967	90	57	c	c	X
ajbmeb-2967	90	58	)	)	PUNCT
ajbmeb-2967	90	59	be	be	AUX
ajbmeb-2967	90	60	impartial	impartial	ADJ
ajbmeb-2967	90	61	and	and	CCONJ
ajbmeb-2967	90	62	non	non	ADJ
ajbmeb-2967	90	63	-	-	ADJ
ajbmeb-2967	90	64	binding	binding	ADJ
ajbmeb-2967	90	65	;	;	PUNCT
ajbmeb-2967	90	66	g	g	X
ajbmeb-2967	90	67	)	)	PUNCT
ajbmeb-2967	90	68	be	be	AUX
ajbmeb-2967	90	69	complete	complete	ADJ
ajbmeb-2967	90	70	(	(	PUNCT
ajbmeb-2967	90	71	finished	finished	ADJ
ajbmeb-2967	90	72	)	)	PUNCT
ajbmeb-2967	90	73	the	the	DET
ajbmeb-2967	90	74	committee	committee	NOUN
ajbmeb-2967	90	75	and	and	CCONJ
ajbmeb-2967	90	76	its	its	PRON
ajbmeb-2967	90	77	territorial	territorial	ADJ
ajbmeb-2967	90	78	divisions	division	NOUN
ajbmeb-2967	90	79	must	must	AUX
ajbmeb-2967	90	80	fully	fully	ADV
ajbmeb-2967	90	81	reflect	reflect	VERB
ajbmeb-2967	90	82	all	all	DET
ajbmeb-2967	90	83	facts	fact	NOUN
ajbmeb-2967	90	84	of	of	ADP
ajbmeb-2967	90	85	economic	economic	ADJ
ajbmeb-2967	90	86	activity	activity	NOUN
ajbmeb-2967	90	87	.	.	PUNCT
ajbmeb-2967	91	1	accounting	account	VERB
ajbmeb-2967	91	2	in	in	ADP
ajbmeb-2967	91	3	the	the	DET
ajbmeb-2967	91	4	committee	committee	NOUN
ajbmeb-2967	91	5	and	and	CCONJ
ajbmeb-2967	91	6	its	its	PRON
ajbmeb-2967	91	7	territorial	territorial	ADJ
ajbmeb-2967	91	8	divisions	division	NOUN
ajbmeb-2967	91	9	is	be	AUX
ajbmeb-2967	91	10	maintained	maintain	VERB
ajbmeb-2967	91	11	electronically	electronically	ADV
ajbmeb-2967	91	12	in	in	ADP
ajbmeb-2967	91	13	the	the	DET
ajbmeb-2967	91	14	uzasbo	uzasbo	PROPN
ajbmeb-2967	91	15	software	software	NOUN
ajbmeb-2967	91	16	package	package	NOUN
ajbmeb-2967	91	17	and	and	CCONJ
ajbmeb-2967	91	18	financial	financial	ADJ
ajbmeb-2967	91	19	statements	statement	NOUN
ajbmeb-2967	91	20	are	be	AUX
ajbmeb-2967	91	21	generated	generate	VERB
ajbmeb-2967	91	22	.	.	PUNCT
ajbmeb-2967	92	1	business	business	NOUN
ajbmeb-2967	92	2	transactions	transaction	NOUN
ajbmeb-2967	92	3	related	relate	VERB
ajbmeb-2967	92	4	to	to	ADP
ajbmeb-2967	92	5	the	the	DET
ajbmeb-2967	92	6	reporting	reporting	NOUN
ajbmeb-2967	92	7	period	period	NOUN
ajbmeb-2967	92	8	,	,	PUNCT
ajbmeb-2967	92	9	if	if	SCONJ
ajbmeb-2967	92	10	the	the	DET
ajbmeb-2967	92	11	documents	document	NOUN
ajbmeb-2967	92	12	confirming	confirm	VERB
ajbmeb-2967	92	13	their	their	PRON
ajbmeb-2967	92	14	implementation	implementation	NOUN
ajbmeb-2967	92	15	have	have	AUX
ajbmeb-2967	92	16	not	not	PART
ajbmeb-2967	92	17	been	be	AUX
ajbmeb-2967	92	18	received	receive	VERB
ajbmeb-2967	92	19	,	,	PUNCT
ajbmeb-2967	92	20	a	a	DET
ajbmeb-2967	92	21	corresponding	corresponding	ADJ
ajbmeb-2967	92	22	primary	primary	ADJ
ajbmeb-2967	92	23	document	document	NOUN
ajbmeb-2967	92	24	is	be	AUX
ajbmeb-2967	92	25	drawn	draw	VERB
ajbmeb-2967	92	26	up	up	ADP
ajbmeb-2967	92	27	and	and	CCONJ
ajbmeb-2967	92	28	reflected	reflect	VERB
ajbmeb-2967	92	29	in	in	ADP
ajbmeb-2967	92	30	the	the	DET
ajbmeb-2967	92	31	accounting	accounting	NOUN
ajbmeb-2967	92	32	records	record	NOUN
ajbmeb-2967	92	33	.	.	PUNCT
ajbmeb-2967	93	1	9	9	NUM
ajbmeb-2967	93	2	issue	issue	NOUN
ajbmeb-2967	93	3	19	19	NUM
ajbmeb-2967	93	4	,	,	PUNCT
ajbmeb-2967	93	5	entitled	entitle	VERB
ajbmeb-2967	93	6	“	"	PUNCT
ajbmeb-2967	93	7	organization	organization	NOUN
ajbmeb-2967	93	8	and	and	CCONJ
ajbmeb-2967	93	9	transfer	transfer	NOUN
ajbmeb-2967	93	10	of	of	ADP
ajbmeb-2967	93	11	inventory	inventory	NOUN
ajbmeb-2967	93	12	,	,	PUNCT
ajbmeb-2967	93	13	”	"	PUNCT
ajbmeb-2967	93	14	was	be	AUX
ajbmeb-2967	93	15	prepared	prepare	VERB
ajbmeb-2967	93	16	by	by	ADP
ajbmeb-2967	93	17	the	the	DET
ajbmeb-2967	93	18	author	author	NOUN
ajbmeb-2967	93	19	based	base	VERB
ajbmeb-2967	93	20	on	on	ADP
ajbmeb-2967	93	21	the	the	DET
ajbmeb-2967	93	22	national	national	ADJ
ajbmeb-2967	93	23	accounting	accounting	NOUN
ajbmeb-2967	93	24	standards	standard	NOUN
ajbmeb-2967	93	25	.	.	PUNCT
ajbmeb-2967	94	1	american	american	ADJ
ajbmeb-2967	94	2	journal	journal	PROPN
ajbmeb-2967	94	3	of	of	ADP
ajbmeb-2967	94	4	business	business	NOUN
ajbmeb-2967	94	5	management	management	NOUN
ajbmeb-2967	94	6	,	,	PUNCT
ajbmeb-2967	94	7	economics	economic	NOUN
ajbmeb-2967	94	8	and	and	CCONJ
ajbmeb-2967	94	9	banking	banking	NOUN
ajbmeb-2967	94	10	volume	volume	NOUN
ajbmeb-2967	94	11	36	36	NUM
ajbmeb-2967	94	12	may2025	may2025	NOUN
ajbmeb-2967	94	13	p	p	NOUN
ajbmeb-2967	94	14	a	a	DET
ajbmeb-2967	94	15	g	g	NOUN
ajbmeb-2967	94	16	e	e	NOUN
ajbmeb-2967	94	17	|	|	ADV
ajbmeb-2967	94	18	107	107	NUM
ajbmeb-2967	94	19	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2967	94	20	the	the	DET
ajbmeb-2967	94	21	procedure	procedure	NOUN
ajbmeb-2967	94	22	and	and	CCONJ
ajbmeb-2967	94	23	terms	term	NOUN
ajbmeb-2967	94	24	for	for	ADP
ajbmeb-2967	94	25	conducting	conduct	VERB
ajbmeb-2967	94	26	an	an	DET
ajbmeb-2967	94	27	inventory	inventory	NOUN
ajbmeb-2967	94	28	in	in	ADP
ajbmeb-2967	94	29	the	the	DET
ajbmeb-2967	94	30	committee	committee	NOUN
ajbmeb-2967	94	31	and	and	CCONJ
ajbmeb-2967	94	32	its	its	PRON
ajbmeb-2967	94	33	territorial	territorial	ADJ
ajbmeb-2967	94	34	divisions	division	NOUN
ajbmeb-2967	94	35	are	be	AUX
ajbmeb-2967	94	36	carried	carry	VERB
ajbmeb-2967	94	37	out	out	ADP
ajbmeb-2967	94	38	in	in	ADP
ajbmeb-2967	94	39	accordance	accordance	NOUN
ajbmeb-2967	94	40	with	with	ADP
ajbmeb-2967	94	41	the	the	DET
ajbmeb-2967	94	42	national	national	PROPN
ajbmeb-2967	94	43	accounting	accounting	PROPN
ajbmeb-2967	94	44	standard	standard	NOUN
ajbmeb-2967	94	45	of	of	ADP
ajbmeb-2967	94	46	the	the	DET
ajbmeb-2967	94	47	republic	republic	NOUN
ajbmeb-2967	94	48	of	of	ADP
ajbmeb-2967	94	49	uzbekistan	uzbekistan	PROPN
ajbmeb-2967	94	50	(	(	PUNCT
ajbmeb-2967	94	51	nas	nas	NOUN
ajbmeb-2967	94	52	no	no	INTJ
ajbmeb-2967	94	53	.	.	NOUN
ajbmeb-2967	94	54	19	19	NUM
ajbmeb-2967	94	55	)	)	PUNCT
ajbmeb-2967	94	56	"	"	PUNCT
ajbmeb-2967	94	57	organization	organization	NOUN
ajbmeb-2967	94	58	and	and	CCONJ
ajbmeb-2967	94	59	transfer	transfer	NOUN
ajbmeb-2967	94	60	of	of	ADP
ajbmeb-2967	94	61	inventory	inventory	NOUN
ajbmeb-2967	94	62	"	"	PUNCT
ajbmeb-2967	94	63	.	.	PUNCT
ajbmeb-2967	95	1	the	the	DET
ajbmeb-2967	95	2	main	main	ADJ
ajbmeb-2967	95	3	objectives	objective	NOUN
ajbmeb-2967	95	4	of	of	ADP
ajbmeb-2967	95	5	the	the	DET
ajbmeb-2967	95	6	inventory	inventory	NOUN
ajbmeb-2967	95	7	are	be	AUX
ajbmeb-2967	95	8	as	as	SCONJ
ajbmeb-2967	95	9	follows	follow	VERB
ajbmeb-2967	95	10	:	:	PUNCT
ajbmeb-2967	95	11	determining	determine	VERB
ajbmeb-2967	95	12	the	the	DET
ajbmeb-2967	95	13	actual	actual	ADJ
ajbmeb-2967	95	14	availability	availability	NOUN
ajbmeb-2967	95	15	of	of	ADP
ajbmeb-2967	95	16	property	property	NOUN
ajbmeb-2967	95	17	;	;	PUNCT
ajbmeb-2967	95	18	comparing	compare	VERB
ajbmeb-2967	95	19	existing	exist	VERB
ajbmeb-2967	95	20	property	property	NOUN
ajbmeb-2967	95	21	with	with	ADP
ajbmeb-2967	95	22	accounting	accounting	NOUN
ajbmeb-2967	95	23	data	datum	NOUN
ajbmeb-2967	95	24	in	in	ADP
ajbmeb-2967	95	25	reality	reality	NOUN
ajbmeb-2967	95	26	;	;	PUNCT
ajbmeb-2967	95	27	verifying	verify	VERB
ajbmeb-2967	95	28	the	the	DET
ajbmeb-2967	95	29	correctness	correctness	NOUN
ajbmeb-2967	95	30	of	of	ADP
ajbmeb-2967	95	31	reflecting	reflect	VERB
ajbmeb-2967	95	32	liabilities	liability	NOUN
ajbmeb-2967	95	33	on	on	ADP
ajbmeb-2967	95	34	the	the	DET
ajbmeb-2967	95	35	account	account	NOUN
ajbmeb-2967	95	36	.	.	PUNCT
ajbmeb-2967	96	1	in	in	ADP
ajbmeb-2967	96	2	the	the	DET
ajbmeb-2967	96	3	following	following	ADJ
ajbmeb-2967	96	4	cases	case	NOUN
ajbmeb-2967	96	5	,	,	PUNCT
ajbmeb-2967	96	6	the	the	DET
ajbmeb-2967	96	7	transfer	transfer	NOUN
ajbmeb-2967	96	8	of	of	ADP
ajbmeb-2967	96	9	inventory	inventory	NOUN
ajbmeb-2967	96	10	is	be	AUX
ajbmeb-2967	96	11	mandatory	mandatory	ADJ
ajbmeb-2967	96	12	:	:	PUNCT
ajbmeb-2967	96	13	upon	upon	SCONJ
ajbmeb-2967	96	14	leasing	leasing	NOUN
ajbmeb-2967	96	15	,	,	PUNCT
ajbmeb-2967	96	16	purchasing	purchasing	NOUN
ajbmeb-2967	96	17	,	,	PUNCT
ajbmeb-2967	96	18	selling	sell	VERB
ajbmeb-2967	96	19	property	property	NOUN
ajbmeb-2967	96	20	,	,	PUNCT
ajbmeb-2967	96	21	as	as	ADV
ajbmeb-2967	96	22	well	well	ADV
ajbmeb-2967	96	23	as	as	ADP
ajbmeb-2967	96	24	in	in	ADP
ajbmeb-2967	96	25	cases	case	NOUN
ajbmeb-2967	96	26	stipulated	stipulate	VERB
ajbmeb-2967	96	27	by	by	ADP
ajbmeb-2967	96	28	law	law	NOUN
ajbmeb-2967	96	29	,	,	PUNCT
ajbmeb-2967	96	30	during	during	ADP
ajbmeb-2967	96	31	the	the	DET
ajbmeb-2967	96	32	transformation	transformation	NOUN
ajbmeb-2967	96	33	of	of	ADP
ajbmeb-2967	96	34	the	the	DET
ajbmeb-2967	96	35	center	center	NOUN
ajbmeb-2967	96	36	(	(	PUNCT
ajbmeb-2967	96	37	denationalization	denationalization	PROPN
ajbmeb-2967	96	38	)	)	PUNCT
ajbmeb-2967	96	39	;	;	PUNCT
ajbmeb-2967	96	40	before	before	ADP
ajbmeb-2967	96	41	drawing	draw	VERB
ajbmeb-2967	96	42	up	up	ADP
ajbmeb-2967	96	43	the	the	DET
ajbmeb-2967	96	44	annual	annual	ADJ
ajbmeb-2967	96	45	financial	financial	ADJ
ajbmeb-2967	96	46	report	report	NOUN
ajbmeb-2967	96	47	.	.	PUNCT
ajbmeb-2967	97	1	the	the	DET
ajbmeb-2967	97	2	number	number	NOUN
ajbmeb-2967	97	3	of	of	ADP
ajbmeb-2967	97	4	inventories	inventory	NOUN
ajbmeb-2967	97	5	in	in	ADP
ajbmeb-2967	97	6	the	the	DET
ajbmeb-2967	97	7	reporting	reporting	NOUN
ajbmeb-2967	97	8	year	year	NOUN
ajbmeb-2967	97	9	,	,	PUNCT
ajbmeb-2967	97	10	the	the	DET
ajbmeb-2967	97	11	date	date	NOUN
ajbmeb-2967	97	12	of	of	ADP
ajbmeb-2967	97	13	their	their	PRON
ajbmeb-2967	97	14	transfer	transfer	NOUN
ajbmeb-2967	97	15	,	,	PUNCT
ajbmeb-2967	97	16	the	the	DET
ajbmeb-2967	97	17	list	list	NOUN
ajbmeb-2967	97	18	of	of	ADP
ajbmeb-2967	97	19	assets	asset	NOUN
ajbmeb-2967	97	20	and	and	CCONJ
ajbmeb-2967	97	21	liabilities	liability	NOUN
ajbmeb-2967	97	22	are	be	AUX
ajbmeb-2967	97	23	determined	determine	VERB
ajbmeb-2967	97	24	by	by	ADP
ajbmeb-2967	97	25	the	the	DET
ajbmeb-2967	97	26	chairman	chairman	NOUN
ajbmeb-2967	97	27	of	of	ADP
ajbmeb-2967	97	28	the	the	DET
ajbmeb-2967	97	29	committee	committee	NOUN
ajbmeb-2967	97	30	and	and	CCONJ
ajbmeb-2967	97	31	the	the	DET
ajbmeb-2967	97	32	heads	head	NOUN
ajbmeb-2967	97	33	of	of	ADP
ajbmeb-2967	97	34	territorial	territorial	ADJ
ajbmeb-2967	97	35	departments	department	NOUN
ajbmeb-2967	97	36	.	.	PUNCT
ajbmeb-2967	98	1	in	in	ADP
ajbmeb-2967	98	2	budgetary	budgetary	ADJ
ajbmeb-2967	98	3	organizations	organization	NOUN
ajbmeb-2967	98	4	in	in	ADP
ajbmeb-2967	98	5	the	the	DET
ajbmeb-2967	98	6	road	road	NOUN
ajbmeb-2967	98	7	committee	committee	NOUN
ajbmeb-2967	98	8	system	system	NOUN
ajbmeb-2967	98	9	,	,	PUNCT
ajbmeb-2967	98	10	which	which	PRON
ajbmeb-2967	98	11	is	be	AUX
ajbmeb-2967	98	12	considered	consider	VERB
ajbmeb-2967	98	13	as	as	ADP
ajbmeb-2967	98	14	the	the	DET
ajbmeb-2967	98	15	object	object	NOUN
ajbmeb-2967	98	16	of	of	ADP
ajbmeb-2967	98	17	the	the	DET
ajbmeb-2967	98	18	study	study	NOUN
ajbmeb-2967	98	19	,	,	PUNCT
ajbmeb-2967	98	20	there	there	PRON
ajbmeb-2967	98	21	are	be	VERB
ajbmeb-2967	98	22	a	a	DET
ajbmeb-2967	98	23	number	number	NOUN
ajbmeb-2967	98	24	of	of	ADP
ajbmeb-2967	98	25	problematic	problematic	ADJ
ajbmeb-2967	98	26	situations	situation	NOUN
ajbmeb-2967	98	27	related	relate	VERB
ajbmeb-2967	98	28	to	to	ADP
ajbmeb-2967	98	29	the	the	DET
ajbmeb-2967	98	30	accounting	accounting	NOUN
ajbmeb-2967	98	31	and	and	CCONJ
ajbmeb-2967	98	32	internal	internal	ADJ
ajbmeb-2967	98	33	control	control	NOUN
ajbmeb-2967	98	34	system	system	NOUN
ajbmeb-2967	98	35	.	.	PUNCT
ajbmeb-2967	99	1	these	these	DET
ajbmeb-2967	99	2	problems	problem	NOUN
ajbmeb-2967	99	3	are	be	AUX
ajbmeb-2967	99	4	related	relate	VERB
ajbmeb-2967	99	5	to	to	ADP
ajbmeb-2967	99	6	the	the	DET
ajbmeb-2967	99	7	specifics	specific	NOUN
ajbmeb-2967	99	8	of	of	ADP
ajbmeb-2967	99	9	the	the	DET
ajbmeb-2967	99	10	industry	industry	NOUN
ajbmeb-2967	99	11	,	,	PUNCT
ajbmeb-2967	99	12	funding	funding	NOUN
ajbmeb-2967	99	13	areas	area	NOUN
ajbmeb-2967	99	14	,	,	PUNCT
ajbmeb-2967	99	15	parallel	parallel	ADJ
ajbmeb-2967	99	16	functioning	functioning	NOUN
ajbmeb-2967	99	17	of	of	ADP
ajbmeb-2967	99	18	business	business	NOUN
ajbmeb-2967	99	19	entities	entity	NOUN
ajbmeb-2967	99	20	with	with	ADP
ajbmeb-2967	99	21	budgetary	budgetary	ADJ
ajbmeb-2967	99	22	organizations	organization	NOUN
ajbmeb-2967	99	23	in	in	ADP
ajbmeb-2967	99	24	the	the	DET
ajbmeb-2967	99	25	system	system	NOUN
ajbmeb-2967	99	26	,	,	PUNCT
ajbmeb-2967	99	27	the	the	DET
ajbmeb-2967	99	28	manifestation	manifestation	NOUN
ajbmeb-2967	99	29	of	of	ADP
ajbmeb-2967	99	30	system	system	NOUN
ajbmeb-2967	99	31	organizations	organization	NOUN
ajbmeb-2967	99	32	simultaneously	simultaneously	ADV
ajbmeb-2967	99	33	as	as	ADP
ajbmeb-2967	99	34	a	a	DET
ajbmeb-2967	99	35	budget	budget	NOUN
ajbmeb-2967	99	36	employee	employee	NOUN
ajbmeb-2967	99	37	,	,	PUNCT
ajbmeb-2967	99	38	a	a	DET
ajbmeb-2967	99	39	distributor	distributor	NOUN
ajbmeb-2967	99	40	of	of	ADP
ajbmeb-2967	99	41	budgetary	budgetary	ADJ
ajbmeb-2967	99	42	funds	fund	NOUN
ajbmeb-2967	99	43	,	,	PUNCT
ajbmeb-2967	99	44	a	a	DET
ajbmeb-2967	99	45	budget	budget	NOUN
ajbmeb-2967	99	46	organization	organization	NOUN
ajbmeb-2967	99	47	and	and	CCONJ
ajbmeb-2967	99	48	a	a	DET
ajbmeb-2967	99	49	recipient	recipient	NOUN
ajbmeb-2967	99	50	of	of	ADP
ajbmeb-2967	99	51	funds	fund	NOUN
ajbmeb-2967	99	52	from	from	ADP
ajbmeb-2967	99	53	the	the	DET
ajbmeb-2967	99	54	budget	budget	NOUN
ajbmeb-2967	99	55	.	.	PUNCT
ajbmeb-2967	100	1	in	in	ADP
ajbmeb-2967	100	2	order	order	NOUN
ajbmeb-2967	100	3	to	to	PART
ajbmeb-2967	100	4	positively	positively	ADV
ajbmeb-2967	100	5	resolve	resolve	VERB
ajbmeb-2967	100	6	the	the	DET
ajbmeb-2967	100	7	above	above	ADV
ajbmeb-2967	100	8	-	-	PUNCT
ajbmeb-2967	100	9	mentioned	mention	VERB
ajbmeb-2967	100	10	controversial	controversial	ADJ
ajbmeb-2967	100	11	circumstances	circumstance	NOUN
ajbmeb-2967	100	12	,	,	PUNCT
ajbmeb-2967	100	13	improve	improve	VERB
ajbmeb-2967	100	14	the	the	DET
ajbmeb-2967	100	15	accounting	accounting	NOUN
ajbmeb-2967	100	16	and	and	CCONJ
ajbmeb-2967	100	17	internal	internal	ADJ
ajbmeb-2967	100	18	control	control	NOUN
ajbmeb-2967	100	19	system	system	NOUN
ajbmeb-2967	100	20	in	in	ADP
ajbmeb-2967	100	21	budgetary	budgetary	ADJ
ajbmeb-2967	100	22	organizations	organization	NOUN
ajbmeb-2967	100	23	in	in	ADP
ajbmeb-2967	100	24	the	the	DET
ajbmeb-2967	100	25	road	road	NOUN
ajbmeb-2967	100	26	committee	committee	NOUN
ajbmeb-2967	100	27	system	system	NOUN
ajbmeb-2967	100	28	,	,	PUNCT
ajbmeb-2967	100	29	it	it	PRON
ajbmeb-2967	100	30	is	be	AUX
ajbmeb-2967	100	31	necessary	necessary	ADJ
ajbmeb-2967	100	32	to	to	PART
ajbmeb-2967	100	33	carry	carry	VERB
ajbmeb-2967	100	34	out	out	ADP
ajbmeb-2967	100	35	the	the	DET
ajbmeb-2967	100	36	following	follow	VERB
ajbmeb-2967	100	37	set	set	NOUN
ajbmeb-2967	100	38	of	of	ADP
ajbmeb-2967	100	39	works	work	NOUN
ajbmeb-2967	100	40	.	.	PUNCT
ajbmeb-2967	101	1	first	first	ADV
ajbmeb-2967	101	2	of	of	ADP
ajbmeb-2967	101	3	all	all	PRON
ajbmeb-2967	101	4	,	,	PUNCT
ajbmeb-2967	101	5	it	it	PRON
ajbmeb-2967	101	6	is	be	AUX
ajbmeb-2967	101	7	necessary	necessary	ADJ
ajbmeb-2967	101	8	to	to	PART
ajbmeb-2967	101	9	transfer	transfer	VERB
ajbmeb-2967	101	10	the	the	DET
ajbmeb-2967	101	11	funds	fund	NOUN
ajbmeb-2967	101	12	of	of	ADP
ajbmeb-2967	101	13	the	the	DET
ajbmeb-2967	101	14	development	development	NOUN
ajbmeb-2967	101	15	fund	fund	NOUN
ajbmeb-2967	101	16	that	that	PRON
ajbmeb-2967	101	17	were	be	AUX
ajbmeb-2967	101	18	unused	unused	ADJ
ajbmeb-2967	101	19	during	during	ADP
ajbmeb-2967	101	20	the	the	DET
ajbmeb-2967	101	21	financial	financial	ADJ
ajbmeb-2967	101	22	year	year	NOUN
ajbmeb-2967	101	23	by	by	ADP
ajbmeb-2967	101	24	the	the	DET
ajbmeb-2967	101	25	committee	committee	NOUN
ajbmeb-2967	101	26	and	and	CCONJ
ajbmeb-2967	101	27	its	its	PRON
ajbmeb-2967	101	28	territorial	territorial	ADJ
ajbmeb-2967	101	29	divisions	division	NOUN
ajbmeb-2967	101	30	,	,	PUNCT
ajbmeb-2967	101	31	without	without	ADP
ajbmeb-2967	101	32	redistributing	redistribute	VERB
ajbmeb-2967	101	33	the	the	DET
ajbmeb-2967	101	34	funds	fund	NOUN
ajbmeb-2967	101	35	for	for	ADP
ajbmeb-2967	101	36	their	their	PRON
ajbmeb-2967	101	37	intended	intend	VERB
ajbmeb-2967	101	38	purpose	purpose	NOUN
ajbmeb-2967	101	39	until	until	ADP
ajbmeb-2967	101	40	the	the	DET
ajbmeb-2967	101	41	beginning	beginning	NOUN
ajbmeb-2967	101	42	of	of	ADP
ajbmeb-2967	101	43	the	the	DET
ajbmeb-2967	101	44	next	next	ADJ
ajbmeb-2967	101	45	financial	financial	ADJ
ajbmeb-2967	101	46	year	year	NOUN
ajbmeb-2967	101	47	.	.	PUNCT
ajbmeb-2967	102	1	thus	thus	ADV
ajbmeb-2967	102	2	,	,	PUNCT
ajbmeb-2967	102	3	this	this	PRON
ajbmeb-2967	102	4	serves	serve	VERB
ajbmeb-2967	102	5	to	to	PART
ajbmeb-2967	102	6	ensure	ensure	VERB
ajbmeb-2967	102	7	that	that	SCONJ
ajbmeb-2967	102	8	during	during	ADP
ajbmeb-2967	102	9	the	the	DET
ajbmeb-2967	102	10	financial	financial	ADJ
ajbmeb-2967	102	11	year	year	NOUN
ajbmeb-2967	102	12	the	the	DET
ajbmeb-2967	102	13	committee	committee	NOUN
ajbmeb-2967	102	14	and	and	CCONJ
ajbmeb-2967	102	15	its	its	PRON
ajbmeb-2967	102	16	territorial	territorial	ADJ
ajbmeb-2967	102	17	divisions	division	NOUN
ajbmeb-2967	102	18	purposefully	purposefully	ADV
ajbmeb-2967	102	19	use	use	VERB
ajbmeb-2967	102	20	the	the	DET
ajbmeb-2967	102	21	funds	fund	NOUN
ajbmeb-2967	102	22	of	of	ADP
ajbmeb-2967	102	23	the	the	DET
ajbmeb-2967	102	24	development	development	NOUN
ajbmeb-2967	102	25	fund	fund	NOUN
ajbmeb-2967	102	26	within	within	ADP
ajbmeb-2967	102	27	the	the	DET
ajbmeb-2967	102	28	framework	framework	NOUN
ajbmeb-2967	102	29	of	of	ADP
ajbmeb-2967	102	30	the	the	DET
ajbmeb-2967	102	31	income	income	NOUN
ajbmeb-2967	102	32	and	and	CCONJ
ajbmeb-2967	102	33	expenditure	expenditure	NOUN
ajbmeb-2967	102	34	estimate	estimate	NOUN
ajbmeb-2967	102	35	.	.	PUNCT
ajbmeb-2967	103	1	secondly	secondly	ADV
ajbmeb-2967	103	2	,	,	PUNCT
ajbmeb-2967	103	3	it	it	PRON
ajbmeb-2967	103	4	is	be	AUX
ajbmeb-2967	103	5	necessary	necessary	ADJ
ajbmeb-2967	103	6	to	to	PART
ajbmeb-2967	103	7	implement	implement	VERB
ajbmeb-2967	103	8	in	in	ADP
ajbmeb-2967	103	9	practice	practice	NOUN
ajbmeb-2967	103	10	a	a	DET
ajbmeb-2967	103	11	standard	standard	ADJ
ajbmeb-2967	103	12	accounting	accounting	NOUN
ajbmeb-2967	103	13	policy	policy	NOUN
ajbmeb-2967	103	14	in	in	ADP
ajbmeb-2967	103	15	the	the	DET
ajbmeb-2967	103	16	committee	committee	NOUN
ajbmeb-2967	103	17	and	and	CCONJ
ajbmeb-2967	103	18	its	its	PRON
ajbmeb-2967	103	19	territorial	territorial	ADJ
ajbmeb-2967	103	20	divisions	division	NOUN
ajbmeb-2967	103	21	,	,	PUNCT
ajbmeb-2967	103	22	which	which	PRON
ajbmeb-2967	103	23	summarizes	summarize	VERB
ajbmeb-2967	103	24	the	the	DET
ajbmeb-2967	103	25	rules	rule	NOUN
ajbmeb-2967	103	26	for	for	ADP
ajbmeb-2967	103	27	organizing	organize	VERB
ajbmeb-2967	103	28	and	and	CCONJ
ajbmeb-2967	103	29	maintaining	maintain	VERB
ajbmeb-2967	103	30	accounting	accounting	NOUN
ajbmeb-2967	103	31	of	of	ADP
ajbmeb-2967	103	32	financial	financial	ADJ
ajbmeb-2967	103	33	and	and	CCONJ
ajbmeb-2967	103	34	economic	economic	ADJ
ajbmeb-2967	103	35	activities	activity	NOUN
ajbmeb-2967	103	36	and	and	CCONJ
ajbmeb-2967	103	37	preparing	prepare	VERB
ajbmeb-2967	103	38	financial	financial	ADJ
ajbmeb-2967	103	39	statements	statement	NOUN
ajbmeb-2967	103	40	.	.	PUNCT
ajbmeb-2967	104	1	the	the	DET
ajbmeb-2967	104	2	implementation	implementation	NOUN
ajbmeb-2967	104	3	of	of	ADP
ajbmeb-2967	104	4	this	this	DET
ajbmeb-2967	104	5	accounting	accounting	NOUN
ajbmeb-2967	104	6	policy	policy	NOUN
ajbmeb-2967	104	7	in	in	ADP
ajbmeb-2967	104	8	practice	practice	NOUN
ajbmeb-2967	104	9	in	in	ADP
ajbmeb-2967	104	10	the	the	DET
ajbmeb-2967	104	11	committee	committee	NOUN
ajbmeb-2967	104	12	and	and	CCONJ
ajbmeb-2967	104	13	its	its	PRON
ajbmeb-2967	104	14	territorial	territorial	ADJ
ajbmeb-2967	104	15	divisions	division	NOUN
ajbmeb-2967	104	16	serves	serve	VERB
ajbmeb-2967	104	17	to	to	PART
ajbmeb-2967	104	18	strictly	strictly	ADV
ajbmeb-2967	104	19	follow	follow	VERB
ajbmeb-2967	104	20	the	the	DET
ajbmeb-2967	104	21	job	job	NOUN
ajbmeb-2967	104	22	descriptions	description	NOUN
ajbmeb-2967	104	23	of	of	ADP
ajbmeb-2967	104	24	the	the	DET
ajbmeb-2967	104	25	accounting	accounting	NOUN
ajbmeb-2967	104	26	service	service	NOUN
ajbmeb-2967	104	27	employees	employee	NOUN
ajbmeb-2967	104	28	,	,	PUNCT
ajbmeb-2967	104	29	accurately	accurately	ADV
ajbmeb-2967	104	30	determine	determine	VERB
ajbmeb-2967	104	31	the	the	DET
ajbmeb-2967	104	32	procedure	procedure	NOUN
ajbmeb-2967	104	33	and	and	CCONJ
ajbmeb-2967	104	34	timing	timing	NOUN
ajbmeb-2967	104	35	of	of	ADP
ajbmeb-2967	104	36	the	the	DET
ajbmeb-2967	104	37	inventory	inventory	NOUN
ajbmeb-2967	104	38	,	,	PUNCT
ajbmeb-2967	104	39	simplify	simplify	VERB
ajbmeb-2967	104	40	the	the	DET
ajbmeb-2967	104	41	process	process	NOUN
ajbmeb-2967	104	42	of	of	ADP
ajbmeb-2967	104	43	summarizing	summarize	VERB
ajbmeb-2967	104	44	data	datum	NOUN
ajbmeb-2967	104	45	by	by	ADP
ajbmeb-2967	104	46	confirming	confirm	VERB
ajbmeb-2967	104	47	the	the	DET
ajbmeb-2967	104	48	content	content	NOUN
ajbmeb-2967	104	49	of	of	ADP
ajbmeb-2967	104	50	synthetic	synthetic	ADJ
ajbmeb-2967	104	51	and	and	CCONJ
ajbmeb-2967	104	52	analytical	analytical	ADJ
ajbmeb-2967	104	53	accounts	account	NOUN
ajbmeb-2967	104	54	,	,	PUNCT
ajbmeb-2967	104	55	and	and	CCONJ
ajbmeb-2967	104	56	ensure	ensure	VERB
ajbmeb-2967	104	57	internal	internal	ADJ
ajbmeb-2967	104	58	control	control	NOUN
ajbmeb-2967	104	59	.	.	PUNCT
ajbmeb-2967	105	1	thirdly	thirdly	ADV
ajbmeb-2967	105	2	,	,	PUNCT
ajbmeb-2967	105	3	it	it	PRON
ajbmeb-2967	105	4	is	be	AUX
ajbmeb-2967	105	5	necessary	necessary	ADJ
ajbmeb-2967	105	6	to	to	PART
ajbmeb-2967	105	7	develop	develop	VERB
ajbmeb-2967	105	8	a	a	DET
ajbmeb-2967	105	9	standard	standard	ADJ
ajbmeb-2967	105	10	regulation	regulation	NOUN
ajbmeb-2967	105	11	on	on	ADP
ajbmeb-2967	105	12	the	the	DET
ajbmeb-2967	105	13	internal	internal	ADJ
ajbmeb-2967	105	14	control	control	NOUN
ajbmeb-2967	105	15	system	system	NOUN
ajbmeb-2967	105	16	of	of	ADP
ajbmeb-2967	105	17	the	the	DET
ajbmeb-2967	105	18	committee	committee	NOUN
ajbmeb-2967	105	19	and	and	CCONJ
ajbmeb-2967	105	20	its	its	PRON
ajbmeb-2967	105	21	territorial	territorial	ADJ
ajbmeb-2967	105	22	divisions	division	NOUN
ajbmeb-2967	105	23	.	.	PUNCT
ajbmeb-2967	106	1	the	the	DET
ajbmeb-2967	106	2	implementation	implementation	NOUN
ajbmeb-2967	106	3	of	of	ADP
ajbmeb-2967	106	4	this	this	DET
ajbmeb-2967	106	5	standard	standard	ADJ
ajbmeb-2967	106	6	regulation	regulation	NOUN
ajbmeb-2967	106	7	in	in	ADP
ajbmeb-2967	106	8	practice	practice	NOUN
ajbmeb-2967	106	9	in	in	ADP
ajbmeb-2967	106	10	the	the	DET
ajbmeb-2967	106	11	committee	committee	NOUN
ajbmeb-2967	106	12	and	and	CCONJ
ajbmeb-2967	106	13	its	its	PRON
ajbmeb-2967	106	14	territorial	territorial	ADJ
ajbmeb-2967	106	15	divisions	division	NOUN
ajbmeb-2967	106	16	makes	make	VERB
ajbmeb-2967	106	17	it	it	PRON
ajbmeb-2967	106	18	possible	possible	ADJ
ajbmeb-2967	106	19	to	to	PART
ajbmeb-2967	106	20	properly	properly	ADV
ajbmeb-2967	106	21	store	store	VERB
ajbmeb-2967	106	22	assets	asset	NOUN
ajbmeb-2967	106	23	,	,	PUNCT
ajbmeb-2967	106	24	economically	economically	ADV
ajbmeb-2967	106	25	and	and	CCONJ
ajbmeb-2967	106	26	effectively	effectively	ADV
ajbmeb-2967	106	27	use	use	VERB
ajbmeb-2967	106	28	material	material	NOUN
ajbmeb-2967	106	29	and	and	CCONJ
ajbmeb-2967	106	30	financial	financial	ADJ
ajbmeb-2967	106	31	resources	resource	NOUN
ajbmeb-2967	106	32	,	,	PUNCT
ajbmeb-2967	106	33	comply	comply	VERB
ajbmeb-2967	106	34	with	with	ADP
ajbmeb-2967	106	35	the	the	DET
ajbmeb-2967	106	36	requirements	requirement	NOUN
ajbmeb-2967	106	37	of	of	ADP
ajbmeb-2967	106	38	current	current	ADJ
ajbmeb-2967	106	39	legislation	legislation	NOUN
ajbmeb-2967	106	40	and	and	CCONJ
ajbmeb-2967	106	41	internal	internal	ADJ
ajbmeb-2967	106	42	documents	document	NOUN
ajbmeb-2967	106	43	,	,	PUNCT
ajbmeb-2967	106	44	fulfill	fulfill	NOUN
ajbmeb-2967	106	45	established	establish	VERB
ajbmeb-2967	106	46	plans	plan	NOUN
ajbmeb-2967	106	47	,	,	PUNCT
ajbmeb-2967	106	48	ensure	ensure	VERB
ajbmeb-2967	106	49	the	the	DET
ajbmeb-2967	106	50	completeness	completeness	NOUN
ajbmeb-2967	106	51	and	and	CCONJ
ajbmeb-2967	106	52	correctness	correctness	NOUN
ajbmeb-2967	106	53	of	of	ADP
ajbmeb-2967	106	54	accounting	accounting	NOUN
ajbmeb-2967	106	55	documents	document	NOUN
ajbmeb-2967	106	56	,	,	PUNCT
ajbmeb-2967	106	57	financial	financial	ADJ
ajbmeb-2967	106	58	reporting	reporting	NOUN
ajbmeb-2967	106	59	and	and	CCONJ
ajbmeb-2967	106	60	management	management	NOUN
ajbmeb-2967	106	61	information	information	NOUN
ajbmeb-2967	106	62	,	,	PUNCT
ajbmeb-2967	106	63	identify	identify	VERB
ajbmeb-2967	106	64	risks	risk	NOUN
ajbmeb-2967	106	65	when	when	SCONJ
ajbmeb-2967	106	66	they	they	PRON
ajbmeb-2967	106	67	arise	arise	VERB
ajbmeb-2967	106	68	,	,	PUNCT
ajbmeb-2967	106	69	analyze	analyze	VERB
ajbmeb-2967	106	70	and	and	CCONJ
ajbmeb-2967	106	71	make	make	VERB
ajbmeb-2967	106	72	the	the	DET
ajbmeb-2967	106	73	necessary	necessary	ADJ
ajbmeb-2967	106	74	decisions	decision	NOUN
ajbmeb-2967	106	75	.	.	PUNCT
ajbmeb-2967	107	1	fourthly	fourthly	ADV
ajbmeb-2967	107	2	,	,	PUNCT
ajbmeb-2967	107	3	it	it	PRON
ajbmeb-2967	107	4	is	be	AUX
ajbmeb-2967	107	5	advisable	advisable	ADJ
ajbmeb-2967	107	6	to	to	PART
ajbmeb-2967	107	7	formulate	formulate	VERB
ajbmeb-2967	107	8	job	job	NOUN
ajbmeb-2967	107	9	descriptions	description	NOUN
ajbmeb-2967	107	10	for	for	ADP
ajbmeb-2967	107	11	the	the	DET
ajbmeb-2967	107	12	employees	employee	NOUN
ajbmeb-2967	107	13	of	of	ADP
ajbmeb-2967	107	14	the	the	DET
ajbmeb-2967	107	15	accounting	accounting	NOUN
ajbmeb-2967	107	16	service	service	NOUN
ajbmeb-2967	107	17	of	of	ADP
ajbmeb-2967	107	18	the	the	DET
ajbmeb-2967	107	19	committee	committee	NOUN
ajbmeb-2967	107	20	and	and	CCONJ
ajbmeb-2967	107	21	its	its	PRON
ajbmeb-2967	107	22	territorial	territorial	ADJ
ajbmeb-2967	107	23	departments	department	NOUN
ajbmeb-2967	107	24	.	.	PUNCT
ajbmeb-2967	108	1	as	as	ADP
ajbmeb-2967	108	2	a	a	DET
ajbmeb-2967	108	3	result	result	NOUN
ajbmeb-2967	108	4	,	,	PUNCT
ajbmeb-2967	108	5	this	this	PRON
ajbmeb-2967	108	6	serves	serve	VERB
ajbmeb-2967	108	7	to	to	PART
ajbmeb-2967	108	8	accurately	accurately	ADV
ajbmeb-2967	108	9	define	define	VERB
ajbmeb-2967	108	10	the	the	DET
ajbmeb-2967	108	11	duties	duty	NOUN
ajbmeb-2967	108	12	of	of	ADP
ajbmeb-2967	108	13	the	the	DET
ajbmeb-2967	108	14	employees	employee	NOUN
ajbmeb-2967	108	15	of	of	ADP
ajbmeb-2967	108	16	the	the	DET
ajbmeb-2967	108	17	accounting	accounting	NOUN
ajbmeb-2967	108	18	service	service	NOUN
ajbmeb-2967	108	19	of	of	ADP
ajbmeb-2967	108	20	the	the	DET
ajbmeb-2967	108	21	committee	committee	NOUN
ajbmeb-2967	108	22	and	and	CCONJ
ajbmeb-2967	108	23	its	its	PRON
ajbmeb-2967	108	24	territorial	territorial	ADJ
ajbmeb-2967	108	25	departments	department	NOUN
ajbmeb-2967	108	26	within	within	ADP
ajbmeb-2967	108	27	the	the	DET
ajbmeb-2967	108	28	framework	framework	NOUN
ajbmeb-2967	108	29	of	of	ADP
ajbmeb-2967	108	30	the	the	DET
ajbmeb-2967	108	31	positions	position	NOUN
ajbmeb-2967	108	32	they	they	PRON
ajbmeb-2967	108	33	hold	hold	VERB
ajbmeb-2967	108	34	,	,	PUNCT
ajbmeb-2967	108	35	to	to	PART
ajbmeb-2967	108	36	ensure	ensure	VERB
ajbmeb-2967	108	37	accountability	accountability	NOUN
ajbmeb-2967	108	38	and	and	CCONJ
ajbmeb-2967	108	39	american	american	ADJ
ajbmeb-2967	108	40	journal	journal	PROPN
ajbmeb-2967	108	41	of	of	ADP
ajbmeb-2967	108	42	business	business	NOUN
ajbmeb-2967	108	43	management	management	NOUN
ajbmeb-2967	108	44	,	,	PUNCT
ajbmeb-2967	108	45	economics	economic	NOUN
ajbmeb-2967	108	46	and	and	CCONJ
ajbmeb-2967	108	47	banking	banking	NOUN
ajbmeb-2967	108	48	volume	volume	NOUN
ajbmeb-2967	108	49	36	36	NUM
ajbmeb-2967	108	50	may2025	may2025	NOUN
ajbmeb-2967	108	51	p	p	NOUN
ajbmeb-2967	108	52	a	a	DET
ajbmeb-2967	108	53	g	g	NOUN
ajbmeb-2967	108	54	e	e	NOUN
ajbmeb-2967	109	1	|	|	NOUN
ajbmeb-2967	109	2	108	108	NUM
ajbmeb-2967	109	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2967	109	4	responsibility	responsibility	NOUN
ajbmeb-2967	109	5	of	of	ADP
ajbmeb-2967	109	6	the	the	DET
ajbmeb-2967	109	7	accounting	accounting	NOUN
ajbmeb-2967	109	8	staff	staff	NOUN
ajbmeb-2967	109	9	,	,	PUNCT
ajbmeb-2967	109	10	to	to	PART
ajbmeb-2967	109	11	increase	increase	VERB
ajbmeb-2967	109	12	the	the	DET
ajbmeb-2967	109	13	reliability	reliability	NOUN
ajbmeb-2967	109	14	of	of	ADP
ajbmeb-2967	109	15	accounting	accounting	NOUN
ajbmeb-2967	109	16	information	information	NOUN
ajbmeb-2967	109	17	and	and	CCONJ
ajbmeb-2967	109	18	financial	financial	ADJ
ajbmeb-2967	109	19	reporting	reporting	NOUN
ajbmeb-2967	109	20	.	.	PUNCT
ajbmeb-2967	110	1	conclusions	conclusion	NOUN
ajbmeb-2967	110	2	as	as	ADP
ajbmeb-2967	110	3	a	a	DET
ajbmeb-2967	110	4	result	result	NOUN
ajbmeb-2967	110	5	of	of	ADP
ajbmeb-2967	110	6	the	the	DET
ajbmeb-2967	110	7	study	study	NOUN
ajbmeb-2967	110	8	of	of	ADP
ajbmeb-2967	110	9	the	the	DET
ajbmeb-2967	110	10	accounting	accounting	NOUN
ajbmeb-2967	110	11	and	and	CCONJ
ajbmeb-2967	110	12	internal	internal	ADJ
ajbmeb-2967	110	13	control	control	NOUN
ajbmeb-2967	110	14	system	system	NOUN
ajbmeb-2967	110	15	in	in	ADP
ajbmeb-2967	110	16	budget	budget	NOUN
ajbmeb-2967	110	17	organizations	organization	NOUN
ajbmeb-2967	110	18	,	,	PUNCT
ajbmeb-2967	110	19	the	the	DET
ajbmeb-2967	110	20	following	follow	VERB
ajbmeb-2967	110	21	important	important	ADJ
ajbmeb-2967	110	22	conclusions	conclusion	NOUN
ajbmeb-2967	110	23	and	and	CCONJ
ajbmeb-2967	110	24	proposals	proposal	NOUN
ajbmeb-2967	110	25	were	be	AUX
ajbmeb-2967	110	26	formulated	formulate	VERB
ajbmeb-2967	110	27	:	:	PUNCT
ajbmeb-2967	111	1	1	1	X
ajbmeb-2967	111	2	.	.	X
ajbmeb-2967	111	3	it	it	PRON
ajbmeb-2967	111	4	is	be	AUX
ajbmeb-2967	111	5	important	important	ADJ
ajbmeb-2967	111	6	to	to	PART
ajbmeb-2967	111	7	form	form	VERB
ajbmeb-2967	111	8	a	a	DET
ajbmeb-2967	111	9	standard	standard	ADJ
ajbmeb-2967	111	10	accounting	accounting	NOUN
ajbmeb-2967	111	11	policy	policy	NOUN
ajbmeb-2967	111	12	in	in	ADP
ajbmeb-2967	111	13	the	the	DET
ajbmeb-2967	111	14	committee	committee	NOUN
ajbmeb-2967	111	15	for	for	ADP
ajbmeb-2967	111	16	highways	highway	NOUN
ajbmeb-2967	111	17	and	and	CCONJ
ajbmeb-2967	111	18	its	its	PRON
ajbmeb-2967	111	19	territorial	territorial	ADJ
ajbmeb-2967	111	20	divisions	division	NOUN
ajbmeb-2967	111	21	,	,	PUNCT
ajbmeb-2967	111	22	which	which	PRON
ajbmeb-2967	111	23	summarizes	summarize	VERB
ajbmeb-2967	111	24	the	the	DET
ajbmeb-2967	111	25	rules	rule	NOUN
ajbmeb-2967	111	26	for	for	ADP
ajbmeb-2967	111	27	organizing	organize	VERB
ajbmeb-2967	111	28	and	and	CCONJ
ajbmeb-2967	111	29	maintaining	maintain	VERB
ajbmeb-2967	111	30	accounting	accounting	NOUN
ajbmeb-2967	111	31	of	of	ADP
ajbmeb-2967	111	32	financial	financial	ADJ
ajbmeb-2967	111	33	and	and	CCONJ
ajbmeb-2967	111	34	economic	economic	ADJ
ajbmeb-2967	111	35	activities	activity	NOUN
ajbmeb-2967	111	36	and	and	CCONJ
ajbmeb-2967	111	37	preparing	prepare	VERB
ajbmeb-2967	111	38	financial	financial	ADJ
ajbmeb-2967	111	39	statements	statement	NOUN
ajbmeb-2967	111	40	.	.	PUNCT
ajbmeb-2967	112	1	the	the	DET
ajbmeb-2967	112	2	standard	standard	ADJ
ajbmeb-2967	112	3	accounting	accounting	NOUN
ajbmeb-2967	112	4	policy	policy	NOUN
ajbmeb-2967	112	5	serves	serve	VERB
ajbmeb-2967	112	6	to	to	PART
ajbmeb-2967	112	7	strictly	strictly	ADV
ajbmeb-2967	112	8	follow	follow	VERB
ajbmeb-2967	112	9	the	the	DET
ajbmeb-2967	112	10	job	job	NOUN
ajbmeb-2967	112	11	descriptions	description	NOUN
ajbmeb-2967	112	12	of	of	ADP
ajbmeb-2967	112	13	the	the	DET
ajbmeb-2967	112	14	accounting	accounting	NOUN
ajbmeb-2967	112	15	service	service	NOUN
ajbmeb-2967	112	16	employees	employee	NOUN
ajbmeb-2967	112	17	of	of	ADP
ajbmeb-2967	112	18	the	the	DET
ajbmeb-2967	112	19	committee	committee	NOUN
ajbmeb-2967	112	20	and	and	CCONJ
ajbmeb-2967	112	21	its	its	PRON
ajbmeb-2967	112	22	territorial	territorial	ADJ
ajbmeb-2967	112	23	divisions	division	NOUN
ajbmeb-2967	112	24	,	,	PUNCT
ajbmeb-2967	112	25	accurately	accurately	ADV
ajbmeb-2967	112	26	determine	determine	VERB
ajbmeb-2967	112	27	the	the	DET
ajbmeb-2967	112	28	procedure	procedure	NOUN
ajbmeb-2967	112	29	and	and	CCONJ
ajbmeb-2967	112	30	timing	timing	NOUN
ajbmeb-2967	112	31	of	of	ADP
ajbmeb-2967	112	32	inventory	inventory	NOUN
ajbmeb-2967	112	33	,	,	PUNCT
ajbmeb-2967	112	34	simplify	simplify	VERB
ajbmeb-2967	112	35	the	the	DET
ajbmeb-2967	112	36	process	process	NOUN
ajbmeb-2967	112	37	of	of	ADP
ajbmeb-2967	112	38	data	datum	NOUN
ajbmeb-2967	112	39	summarization	summarization	NOUN
ajbmeb-2967	112	40	by	by	ADP
ajbmeb-2967	112	41	confirming	confirm	VERB
ajbmeb-2967	112	42	the	the	DET
ajbmeb-2967	112	43	content	content	NOUN
ajbmeb-2967	112	44	of	of	ADP
ajbmeb-2967	112	45	synthetic	synthetic	ADJ
ajbmeb-2967	112	46	and	and	CCONJ
ajbmeb-2967	112	47	analytical	analytical	ADJ
ajbmeb-2967	112	48	accounts	account	NOUN
ajbmeb-2967	112	49	,	,	PUNCT
ajbmeb-2967	112	50	ensure	ensure	VERB
ajbmeb-2967	112	51	internal	internal	ADJ
ajbmeb-2967	112	52	control	control	NOUN
ajbmeb-2967	112	53	and	and	CCONJ
ajbmeb-2967	112	54	reporting	reporting	NOUN
ajbmeb-2967	112	55	based	base	VERB
ajbmeb-2967	112	56	on	on	ADP
ajbmeb-2967	112	57	approved	approve	VERB
ajbmeb-2967	112	58	data	datum	NOUN
ajbmeb-2967	112	59	.	.	PUNCT
ajbmeb-2967	113	1	2	2	X
ajbmeb-2967	113	2	.	.	X
ajbmeb-2967	113	3	the	the	DET
ajbmeb-2967	113	4	committee	committee	NOUN
ajbmeb-2967	113	5	for	for	ADP
ajbmeb-2967	113	6	highways	highway	NOUN
ajbmeb-2967	113	7	and	and	CCONJ
ajbmeb-2967	113	8	its	its	PRON
ajbmeb-2967	113	9	territorial	territorial	ADJ
ajbmeb-2967	113	10	divisions	division	NOUN
ajbmeb-2967	113	11	intend	intend	VERB
ajbmeb-2967	113	12	to	to	PART
ajbmeb-2967	113	13	develop	develop	VERB
ajbmeb-2967	113	14	a	a	DET
ajbmeb-2967	113	15	standard	standard	ADJ
ajbmeb-2967	113	16	regulation	regulation	NOUN
ajbmeb-2967	113	17	on	on	ADP
ajbmeb-2967	113	18	the	the	DET
ajbmeb-2967	113	19	internal	internal	ADJ
ajbmeb-2967	113	20	control	control	NOUN
ajbmeb-2967	113	21	system	system	NOUN
ajbmeb-2967	113	22	.	.	PUNCT
ajbmeb-2967	114	1	this	this	DET
ajbmeb-2967	114	2	standard	standard	ADJ
ajbmeb-2967	114	3	regulation	regulation	NOUN
ajbmeb-2967	114	4	provides	provide	VERB
ajbmeb-2967	114	5	for	for	ADP
ajbmeb-2967	114	6	the	the	DET
ajbmeb-2967	114	7	correct	correct	ADJ
ajbmeb-2967	114	8	storage	storage	NOUN
ajbmeb-2967	114	9	of	of	ADP
ajbmeb-2967	114	10	assets	asset	NOUN
ajbmeb-2967	114	11	by	by	ADP
ajbmeb-2967	114	12	the	the	DET
ajbmeb-2967	114	13	structural	structural	ADJ
ajbmeb-2967	114	14	divisions	division	NOUN
ajbmeb-2967	114	15	of	of	ADP
ajbmeb-2967	114	16	the	the	DET
ajbmeb-2967	114	17	committee	committee	NOUN
ajbmeb-2967	114	18	and	and	CCONJ
ajbmeb-2967	114	19	its	its	PRON
ajbmeb-2967	114	20	territorial	territorial	ADJ
ajbmeb-2967	114	21	departments	department	NOUN
ajbmeb-2967	114	22	,	,	PUNCT
ajbmeb-2967	114	23	economical	economical	ADJ
ajbmeb-2967	114	24	and	and	CCONJ
ajbmeb-2967	114	25	effective	effective	ADJ
ajbmeb-2967	114	26	use	use	NOUN
ajbmeb-2967	114	27	of	of	ADP
ajbmeb-2967	114	28	material	material	NOUN
ajbmeb-2967	114	29	and	and	CCONJ
ajbmeb-2967	114	30	financial	financial	ADJ
ajbmeb-2967	114	31	resources	resource	NOUN
ajbmeb-2967	114	32	,	,	PUNCT
ajbmeb-2967	114	33	compliance	compliance	NOUN
ajbmeb-2967	114	34	with	with	ADP
ajbmeb-2967	114	35	the	the	DET
ajbmeb-2967	114	36	requirements	requirement	NOUN
ajbmeb-2967	114	37	of	of	ADP
ajbmeb-2967	114	38	current	current	ADJ
ajbmeb-2967	114	39	legislation	legislation	NOUN
ajbmeb-2967	114	40	and	and	CCONJ
ajbmeb-2967	114	41	internal	internal	ADJ
ajbmeb-2967	114	42	documents	document	NOUN
ajbmeb-2967	114	43	,	,	PUNCT
ajbmeb-2967	114	44	implementation	implementation	NOUN
ajbmeb-2967	114	45	of	of	ADP
ajbmeb-2967	114	46	established	establish	VERB
ajbmeb-2967	114	47	plans	plan	NOUN
ajbmeb-2967	114	48	,	,	PUNCT
ajbmeb-2967	114	49	ensuring	ensure	VERB
ajbmeb-2967	114	50	the	the	DET
ajbmeb-2967	114	51	completeness	completeness	NOUN
ajbmeb-2967	114	52	and	and	CCONJ
ajbmeb-2967	114	53	correctness	correctness	NOUN
ajbmeb-2967	114	54	of	of	ADP
ajbmeb-2967	114	55	accounting	accounting	NOUN
ajbmeb-2967	114	56	documents	document	NOUN
ajbmeb-2967	114	57	,	,	PUNCT
ajbmeb-2967	114	58	financial	financial	ADJ
ajbmeb-2967	114	59	reporting	reporting	NOUN
ajbmeb-2967	114	60	and	and	CCONJ
ajbmeb-2967	114	61	information	information	NOUN
ajbmeb-2967	114	62	management	management	NOUN
ajbmeb-2967	114	63	,	,	PUNCT
ajbmeb-2967	114	64	identifying	identify	VERB
ajbmeb-2967	114	65	risks	risk	NOUN
ajbmeb-2967	114	66	in	in	ADP
ajbmeb-2967	114	67	the	the	DET
ajbmeb-2967	114	68	event	event	NOUN
ajbmeb-2967	114	69	of	of	ADP
ajbmeb-2967	114	70	risks	risk	NOUN
ajbmeb-2967	114	71	,	,	PUNCT
ajbmeb-2967	114	72	analysis	analysis	NOUN
ajbmeb-2967	114	73	and	and	CCONJ
ajbmeb-2967	114	74	decision	decision	NOUN
ajbmeb-2967	114	75	-	-	PUNCT
ajbmeb-2967	114	76	making	making	NOUN
ajbmeb-2967	114	77	.	.	PUNCT
ajbmeb-2967	115	1	3	3	X
ajbmeb-2967	115	2	.	.	X
ajbmeb-2967	115	3	in	in	ADP
ajbmeb-2967	115	4	the	the	DET
ajbmeb-2967	115	5	accounting	accounting	NOUN
ajbmeb-2967	115	6	policy	policy	NOUN
ajbmeb-2967	115	7	of	of	ADP
ajbmeb-2967	115	8	the	the	DET
ajbmeb-2967	115	9	road	road	NOUN
ajbmeb-2967	115	10	committee	committee	NOUN
ajbmeb-2967	115	11	and	and	CCONJ
ajbmeb-2967	115	12	its	its	PRON
ajbmeb-2967	115	13	territorial	territorial	ADJ
ajbmeb-2967	115	14	departments	department	NOUN
ajbmeb-2967	115	15	,	,	PUNCT
ajbmeb-2967	115	16	it	it	PRON
ajbmeb-2967	115	17	is	be	AUX
ajbmeb-2967	115	18	necessary	necessary	ADJ
ajbmeb-2967	115	19	to	to	PART
ajbmeb-2967	115	20	extend	extend	VERB
ajbmeb-2967	115	21	the	the	DET
ajbmeb-2967	115	22	established	establish	VERB
ajbmeb-2967	115	23	daily	daily	ADJ
ajbmeb-2967	115	24	standards	standard	NOUN
ajbmeb-2967	115	25	by	by	ADP
ajbmeb-2967	115	26	15	15	NUM
ajbmeb-2967	115	27	days	day	NOUN
ajbmeb-2967	115	28	in	in	ADP
ajbmeb-2967	115	29	order	order	NOUN
ajbmeb-2967	115	30	to	to	PART
ajbmeb-2967	115	31	determine	determine	VERB
ajbmeb-2967	115	32	the	the	DET
ajbmeb-2967	115	33	balances	balance	NOUN
ajbmeb-2967	115	34	at	at	ADP
ajbmeb-2967	115	35	the	the	DET
ajbmeb-2967	115	36	end	end	NOUN
ajbmeb-2967	115	37	of	of	ADP
ajbmeb-2967	115	38	the	the	DET
ajbmeb-2967	115	39	financial	financial	ADJ
ajbmeb-2967	115	40	year	year	NOUN
ajbmeb-2967	115	41	for	for	ADP
ajbmeb-2967	115	42	agricultural	agricultural	ADJ
ajbmeb-2967	115	43	and	and	CCONJ
ajbmeb-2967	115	44	office	office	NOUN
ajbmeb-2967	115	45	supplies	supply	NOUN
ajbmeb-2967	115	46	.	.	PUNCT
ajbmeb-2967	116	1	due	due	ADP
ajbmeb-2967	116	2	to	to	ADP
ajbmeb-2967	116	3	this	this	PRON
ajbmeb-2967	116	4	,	,	PUNCT
ajbmeb-2967	116	5	the	the	DET
ajbmeb-2967	116	6	committee	committee	NOUN
ajbmeb-2967	116	7	and	and	CCONJ
ajbmeb-2967	116	8	its	its	PRON
ajbmeb-2967	116	9	territorial	territorial	ADJ
ajbmeb-2967	116	10	departments	department	NOUN
ajbmeb-2967	116	11	create	create	VERB
ajbmeb-2967	116	12	the	the	DET
ajbmeb-2967	116	13	possibility	possibility	NOUN
ajbmeb-2967	116	14	of	of	ADP
ajbmeb-2967	116	15	planning	planning	NOUN
ajbmeb-2967	116	16	and	and	CCONJ
ajbmeb-2967	116	17	targeted	target	VERB
ajbmeb-2967	116	18	financing	financing	NOUN
ajbmeb-2967	116	19	at	at	ADP
ajbmeb-2967	116	20	the	the	DET
ajbmeb-2967	116	21	expense	expense	NOUN
ajbmeb-2967	116	22	of	of	ADP
ajbmeb-2967	116	23	budgetary	budgetary	ADJ
ajbmeb-2967	116	24	and	and	CCONJ
ajbmeb-2967	116	25	extra	extra	ADJ
ajbmeb-2967	116	26	-	-	ADJ
ajbmeb-2967	116	27	budgetary	budgetary	ADJ
ajbmeb-2967	116	28	funds	fund	NOUN
ajbmeb-2967	116	29	based	base	VERB
ajbmeb-2967	116	30	on	on	ADP
ajbmeb-2967	116	31	the	the	DET
ajbmeb-2967	116	32	amount	amount	NOUN
ajbmeb-2967	116	33	of	of	ADP
ajbmeb-2967	116	34	the	the	DET
ajbmeb-2967	116	35	expense	expense	NOUN
ajbmeb-2967	116	36	item	item	NOUN
ajbmeb-2967	116	37	"	"	PUNCT
ajbmeb-2967	116	38	business	business	NOUN
ajbmeb-2967	116	39	and	and	CCONJ
ajbmeb-2967	116	40	office	office	NOUN
ajbmeb-2967	116	41	supplies	supply	NOUN
ajbmeb-2967	116	42	"	"	PUNCT
ajbmeb-2967	116	43	.	.	PUNCT
ajbmeb-2967	117	1	4	4	X
ajbmeb-2967	117	2	.	.	X
ajbmeb-2967	117	3	in	in	ADP
ajbmeb-2967	117	4	the	the	DET
ajbmeb-2967	117	5	road	road	NOUN
ajbmeb-2967	117	6	committee	committee	NOUN
ajbmeb-2967	117	7	and	and	CCONJ
ajbmeb-2967	117	8	its	its	PRON
ajbmeb-2967	117	9	territorial	territorial	ADJ
ajbmeb-2967	117	10	departments	department	NOUN
ajbmeb-2967	117	11	,	,	PUNCT
ajbmeb-2967	117	12	it	it	PRON
ajbmeb-2967	117	13	is	be	AUX
ajbmeb-2967	117	14	necessary	necessary	ADJ
ajbmeb-2967	117	15	to	to	PART
ajbmeb-2967	117	16	take	take	VERB
ajbmeb-2967	117	17	into	into	ADP
ajbmeb-2967	117	18	account	account	NOUN
ajbmeb-2967	117	19	business	business	NOUN
ajbmeb-2967	117	20	and	and	CCONJ
ajbmeb-2967	117	21	office	office	NOUN
ajbmeb-2967	117	22	supplies	supply	NOUN
ajbmeb-2967	117	23	received	receive	VERB
ajbmeb-2967	117	24	at	at	ADP
ajbmeb-2967	117	25	the	the	DET
ajbmeb-2967	117	26	expense	expense	NOUN
ajbmeb-2967	117	27	of	of	ADP
ajbmeb-2967	117	28	budgetary	budgetary	ADJ
ajbmeb-2967	117	29	extra	extra	ADJ
ajbmeb-2967	117	30	-	-	ADJ
ajbmeb-2967	117	31	budgetary	budgetary	ADJ
ajbmeb-2967	117	32	funds	fund	NOUN
ajbmeb-2967	117	33	in	in	ADP
ajbmeb-2967	117	34	separate	separate	ADJ
ajbmeb-2967	117	35	working	work	VERB
ajbmeb-2967	117	36	accounting	accounting	NOUN
ajbmeb-2967	117	37	accounts	account	NOUN
ajbmeb-2967	117	38	.	.	PUNCT
ajbmeb-2967	118	1	thanks	thank	NOUN
ajbmeb-2967	118	2	to	to	ADP
ajbmeb-2967	118	3	this	this	PRON
ajbmeb-2967	118	4	,	,	PUNCT
ajbmeb-2967	118	5	the	the	DET
ajbmeb-2967	118	6	committee	committee	NOUN
ajbmeb-2967	118	7	and	and	CCONJ
ajbmeb-2967	118	8	its	its	PRON
ajbmeb-2967	118	9	territorial	territorial	ADJ
ajbmeb-2967	118	10	divisions	division	NOUN
ajbmeb-2967	118	11	create	create	VERB
ajbmeb-2967	118	12	the	the	DET
ajbmeb-2967	118	13	opportunity	opportunity	NOUN
ajbmeb-2967	118	14	to	to	PART
ajbmeb-2967	118	15	generate	generate	VERB
ajbmeb-2967	118	16	analytical	analytical	ADJ
ajbmeb-2967	118	17	accounting	accounting	NOUN
ajbmeb-2967	118	18	information	information	NOUN
ajbmeb-2967	118	19	on	on	ADP
ajbmeb-2967	118	20	the	the	DET
ajbmeb-2967	118	21	movement	movement	NOUN
ajbmeb-2967	118	22	of	of	ADP
ajbmeb-2967	118	23	business	business	NOUN
ajbmeb-2967	118	24	and	and	CCONJ
ajbmeb-2967	118	25	office	office	NOUN
ajbmeb-2967	118	26	supplies	supply	NOUN
ajbmeb-2967	118	27	by	by	ADP
ajbmeb-2967	118	28	funding	fund	VERB
ajbmeb-2967	118	29	sources	source	NOUN
ajbmeb-2967	118	30	.	.	PUNCT
ajbmeb-2967	119	1	references	reference	NOUN
ajbmeb-2967	119	2	1	1	NUM
ajbmeb-2967	119	3	.	.	PUNCT
ajbmeb-2967	120	1	resolution	resolution	NOUN
ajbmeb-2967	120	2	of	of	ADP
ajbmeb-2967	120	3	the	the	DET
ajbmeb-2967	120	4	cabinet	cabinet	NOUN
ajbmeb-2967	120	5	of	of	ADP
ajbmeb-2967	120	6	ministers	minister	NOUN
ajbmeb-2967	120	7	of	of	ADP
ajbmeb-2967	120	8	the	the	DET
ajbmeb-2967	120	9	republic	republic	NOUN
ajbmeb-2967	120	10	of	of	ADP
ajbmeb-2967	120	11	uzbekistan	uzbekistan	PROPN
ajbmeb-2967	120	12	dated	date	VERB
ajbmeb-2967	120	13	september	september	PROPN
ajbmeb-2967	120	14	3	3	NUM
ajbmeb-2967	120	15	,	,	PUNCT
ajbmeb-2967	120	16	1999	1999	NUM
ajbmeb-2967	120	17	no	no	NOUN
ajbmeb-2967	120	18	.	.	PROPN
ajbmeb-2967	121	1	414	414	NUM
ajbmeb-2967	121	2	"	"	PUNCT
ajbmeb-2967	121	3	on	on	ADP
ajbmeb-2967	121	4	improving	improve	VERB
ajbmeb-2967	121	5	the	the	DET
ajbmeb-2967	121	6	procedure	procedure	NOUN
ajbmeb-2967	121	7	for	for	ADP
ajbmeb-2967	121	8	providing	provide	VERB
ajbmeb-2967	121	9	budgetary	budgetary	ADJ
ajbmeb-2967	121	10	organizations	organization	NOUN
ajbmeb-2967	121	11	with	with	ADP
ajbmeb-2967	121	12	funds	fund	NOUN
ajbmeb-2967	121	13	.	.	PUNCT
ajbmeb-2967	121	14	"	"	PUNCT
ajbmeb-2967	122	1	2	2	X
ajbmeb-2967	122	2	.	.	X
ajbmeb-2967	122	3	regulation	regulation	NOUN
ajbmeb-2967	122	4	"	"	PUNCT
ajbmeb-2967	122	5	on	on	ADP
ajbmeb-2967	122	6	the	the	DET
ajbmeb-2967	122	7	procedure	procedure	NOUN
ajbmeb-2967	122	8	for	for	ADP
ajbmeb-2967	122	9	drawing	draw	VERB
ajbmeb-2967	122	10	up	up	ADP
ajbmeb-2967	122	11	,	,	PUNCT
ajbmeb-2967	122	12	approving	approve	VERB
ajbmeb-2967	122	13	and	and	CCONJ
ajbmeb-2967	122	14	registering	register	VERB
ajbmeb-2967	122	15	budgetary	budgetary	ADJ
ajbmeb-2967	122	16	organizations	organization	NOUN
ajbmeb-2967	122	17	and	and	CCONJ
ajbmeb-2967	122	18	recipients	recipient	NOUN
ajbmeb-2967	122	19	of	of	ADP
ajbmeb-2967	122	20	budgetary	budgetary	ADJ
ajbmeb-2967	122	21	funds	fund	NOUN
ajbmeb-2967	122	22	,	,	PUNCT
ajbmeb-2967	122	23	estimates	estimate	NOUN
ajbmeb-2967	122	24	and	and	CCONJ
ajbmeb-2967	122	25	staffing	staffing	NOUN
ajbmeb-2967	122	26	schedules	schedule	NOUN
ajbmeb-2967	122	27	"	"	PUNCT
ajbmeb-2967	122	28	(	(	PUNCT
ajbmeb-2967	122	29	december	december	PROPN
ajbmeb-2967	122	30	15	15	NUM
ajbmeb-2967	122	31	,	,	PUNCT
ajbmeb-2967	122	32	2014	2014	NUM
ajbmeb-2967	122	33	,	,	PUNCT
ajbmeb-2967	122	34	list	list	NOUN
ajbmeb-2967	122	35	number	number	NOUN
ajbmeb-2967	122	36	no	no	NOUN
ajbmeb-2967	122	37	.	.	NOUN
ajbmeb-2967	122	38	2634	2634	NUM
ajbmeb-2967	122	39	)	)	PUNCT
ajbmeb-2967	122	40	.	.	PUNCT
ajbmeb-2967	123	1	3	3	X
ajbmeb-2967	123	2	.	.	X
ajbmeb-2967	123	3	budgetary	budgetary	ADJ
ajbmeb-2967	123	4	accounting	accounting	NOUN
ajbmeb-2967	123	5	standard	standard	NOUN
ajbmeb-2967	123	6	of	of	ADP
ajbmeb-2967	123	7	the	the	DET
ajbmeb-2967	123	8	republic	republic	NOUN
ajbmeb-2967	123	9	of	of	ADP
ajbmeb-2967	123	10	uzbekistan	uzbekistan	PROPN
ajbmeb-2967	123	11	(	(	PUNCT
ajbmeb-2967	123	12	sbu	sbu	NOUN
ajbmeb-2967	123	13	no	no	NOUN
ajbmeb-2967	123	14	.	.	NOUN
ajbmeb-2967	123	15	1	1	NUM
ajbmeb-2967	123	16	)	)	PUNCT
ajbmeb-2967	123	17	"	"	PUNCT
ajbmeb-2967	123	18	accounting	accounting	NOUN
ajbmeb-2967	123	19	policy	policy	NOUN
ajbmeb-2967	123	20	"	"	PUNCT
ajbmeb-2967	123	21	(	(	PUNCT
ajbmeb-2967	123	22	december	december	PROPN
ajbmeb-2967	123	23	27	27	NUM
ajbmeb-2967	123	24	,	,	PUNCT
ajbmeb-2967	123	25	2016	2016	NUM
ajbmeb-2967	123	26	,	,	PUNCT
ajbmeb-2967	123	27	list	list	NOUN
ajbmeb-2967	123	28	number	number	NOUN
ajbmeb-2967	123	29	no	no	NOUN
ajbmeb-2967	123	30	.	.	NOUN
ajbmeb-2967	123	31	2853	2853	NUM
ajbmeb-2967	123	32	)	)	PUNCT
ajbmeb-2967	123	33	.	.	PUNCT
ajbmeb-2967	124	1	4	4	X
ajbmeb-2967	124	2	.	.	X
ajbmeb-2967	124	3	issue	issue	NOUN
ajbmeb-2967	124	4	19	19	NUM
ajbmeb-2967	124	5	entitled	entitle	VERB
ajbmeb-2967	124	6	"	"	PUNCT
ajbmeb-2967	124	7	organization	organization	NOUN
ajbmeb-2967	124	8	and	and	CCONJ
ajbmeb-2967	124	9	transfer	transfer	NOUN
ajbmeb-2967	124	10	of	of	ADP
ajbmeb-2967	124	11	inventory	inventory	NOUN
ajbmeb-2967	124	12	"	"	PUNCT
ajbmeb-2967	124	13	was	be	AUX
ajbmeb-2967	124	14	prepared	prepare	VERB
ajbmeb-2967	124	15	by	by	ADP
ajbmeb-2967	124	16	the	the	DET
ajbmeb-2967	124	17	author	author	NOUN
ajbmeb-2967	124	18	based	base	VERB
ajbmeb-2967	124	19	on	on	ADP
ajbmeb-2967	124	20	the	the	DET
ajbmeb-2967	124	21	nas	nas	NOUN
ajbmeb-2967	124	22	.	.	PROPN
ajbmeb-2967	125	1	5	5	X
ajbmeb-2967	125	2	.	.	X
ajbmeb-2967	125	3	international	international	ADJ
ajbmeb-2967	125	4	public	public	ADJ
ajbmeb-2967	125	5	sector	sector	NOUN
ajbmeb-2967	125	6	financial	financial	ADJ
ajbmeb-2967	125	7	accountability	accountability	NOUN
ajbmeb-2967	125	8	index	index	NOUN
ajbmeb-2967	125	9	2021	2021	NUM
ajbmeb-2967	125	10	status	status	NOUN
ajbmeb-2967	125	11	report	report	NOUN
ajbmeb-2967	125	12	.	.	PUNCT
ajbmeb-2967	126	1	american	american	ADJ
ajbmeb-2967	126	2	journal	journal	PROPN
ajbmeb-2967	126	3	of	of	ADP
ajbmeb-2967	126	4	business	business	NOUN
ajbmeb-2967	126	5	management	management	NOUN
ajbmeb-2967	126	6	,	,	PUNCT
ajbmeb-2967	126	7	economics	economic	NOUN
ajbmeb-2967	126	8	and	and	CCONJ
ajbmeb-2967	126	9	banking	banking	NOUN
ajbmeb-2967	126	10	volume	volume	NOUN
ajbmeb-2967	126	11	36	36	NUM
ajbmeb-2967	126	12	may2025	may2025	NOUN
ajbmeb-2967	126	13	p	p	NOUN
ajbmeb-2967	126	14	a	a	DET
ajbmeb-2967	126	15	g	g	NOUN
ajbmeb-2967	126	16	e	e	NOUN
ajbmeb-2967	126	17	|	|	ADV
ajbmeb-2967	126	18	109	109	NUM
ajbmeb-2967	126	19	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2967	126	20	6	6	NUM
ajbmeb-2967	126	21	.	.	PUNCT
ajbmeb-2967	127	1	ma	ma	PROPN
ajbmeb-2967	127	2	jorge	jorge	PROPN
ajbmeb-2967	127	3	de	de	PROPN
ajbmeb-2967	127	4	jesus	jesus	PROPN
ajbmeb-2967	127	5	,	,	PUNCT
ajbmeb-2967	127	6	jsb	jsb	PROPN
ajbmeb-2967	127	7	eirado	eirado	NOUN
ajbmeb-2967	127	8	.	.	PUNCT
ajbmeb-2967	128	1	relevance	relevance	NOUN
ajbmeb-2967	128	2	of	of	ADP
ajbmeb-2967	128	3	accounting	account	VERB
ajbmeb-2967	128	4	information	information	NOUN
ajbmeb-2967	128	5	to	to	ADP
ajbmeb-2967	128	6	public	public	ADJ
ajbmeb-2967	128	7	sector	sector	NOUN
ajbmeb-2967	128	8	accountability	accountability	NOUN
ajbmeb-2967	128	9	:	:	PUNCT
ajbmeb-2967	128	10	a	a	DET
ajbmeb-2967	128	11	study	study	NOUN
ajbmeb-2967	128	12	of	of	ADP
ajbmeb-2967	128	13	brazilian	brazilian	ADJ
ajbmeb-2967	128	14	federal	federal	ADJ
ajbmeb-2967	128	15	public	public	ADJ
ajbmeb-2967	128	16	universities	university	NOUN
ajbmeb-2967	128	17	.	.	PUNCT
ajbmeb-2967	129	1	tékhne	tékhne	PROPN
ajbmeb-2967	129	2	review	review	PROPN
ajbmeb-2967	129	3	of	of	ADP
ajbmeb-2967	129	4	applied	apply	VERB
ajbmeb-2967	129	5	management	management	NOUN
ajbmeb-2967	129	6	studies	study	NOUN
ajbmeb-2967	129	7	.	.	PUNCT
ajbmeb-2967	129	8	2012	2012	NUM
ajbmeb-2967	129	9	.	.	PUNCT
ajbmeb-2967	130	1	7	7	X
ajbmeb-2967	130	2	.	.	X
ajbmeb-2967	130	3	jens	jens	PROPN
ajbmeb-2967	130	4	heiling	heiling	PROPN
ajbmeb-2967	130	5	(	(	PUNCT
ajbmeb-2967	130	6	2020	2020	NUM
ajbmeb-2967	130	7	)	)	PUNCT
ajbmeb-2967	130	8	contributing	contribute	VERB
ajbmeb-2967	130	9	to	to	ADP
ajbmeb-2967	130	10	the	the	DET
ajbmeb-2967	130	11	global	global	ADJ
ajbmeb-2967	130	12	economy	economy	NOUN
ajbmeb-2967	130	13	.	.	PUNCT
ajbmeb-2967	131	1	public	public	ADJ
ajbmeb-2967	131	2	sector	sector	NOUN
ajbmeb-2967	131	3	accounting	account	VERB
ajbmeb-2967	131	4	a	a	DET
ajbmeb-2967	131	5	discipline	discipline	NOUN
ajbmeb-2967	131	6	in	in	ADP
ajbmeb-2967	131	7	its	its	PRON
ajbmeb-2967	131	8	own	own	ADJ
ajbmeb-2967	131	9	right	right	NOUN
ajbmeb-2967	131	10	.	.	PUNCT
ajbmeb-2967	132	1	ernst	ernst	PROPN
ajbmeb-2967	132	2	&	&	CCONJ
ajbmeb-2967	132	3	young	young	ADJ
ajbmeb-2967	132	4	gmbh	gmbh	PROPN
ajbmeb-2967	132	5	,	,	PUNCT
ajbmeb-2967	132	6	stuttgart	stuttgart	PROPN
ajbmeb-2967	132	7	,	,	PUNCT
ajbmeb-2967	132	8	germany	germany	PROPN
ajbmeb-2967	132	9	.	.	PUNCT
ajbmeb-2967	133	1	september	september	PROPN
ajbmeb-2967	133	2	29	29	NUM
ajbmeb-2967	133	3	,	,	PUNCT
ajbmeb-2967	133	4	2020	2020	NUM
ajbmeb-2967	133	5	.	.	PUNCT
ajbmeb-2967	133	6	8	8	NUM
ajbmeb-2967	133	7	.	.	X
ajbmeb-2967	133	8	mitina	mitina	PROPN
ajbmeb-2967	133	9	o.v	o.v	PROPN
ajbmeb-2967	133	10	.	.	PROPN
ajbmeb-2967	133	11	accounting	account	VERB
ajbmeb-2967	133	12	in	in	ADP
ajbmeb-2967	133	13	budgetary	budgetary	ADJ
ajbmeb-2967	133	14	organizations	organization	NOUN
ajbmeb-2967	133	15	.	.	PUNCT
ajbmeb-2967	134	1	tutorial	tutorial	NOUN
ajbmeb-2967	134	2	.	.	PUNCT
ajbmeb-2967	135	1	2020	2020	NUM
ajbmeb-2967	135	2	.	.	PUNCT
ajbmeb-2967	136	1	138	138	NUM
ajbmeb-2967	136	2	p.	p.	NOUN
ajbmeb-2967	136	3	9	9	NUM
ajbmeb-2967	136	4	.	.	PUNCT
ajbmeb-2967	136	5	poleshchuk	poleshchuk	PROPN
ajbmeb-2967	136	6	t.a	t.a	PROPN
ajbmeb-2967	136	7	.	.	PROPN
ajbmeb-2967	136	8	,	,	PUNCT
ajbmeb-2967	136	9	maslova	maslova	PROPN
ajbmeb-2967	136	10	t.s	t.s	PROPN
ajbmeb-2967	136	11	.	.	PROPN
ajbmeb-2967	136	12	control	control	PROPN
ajbmeb-2967	136	13	and	and	CCONJ
ajbmeb-2967	136	14	audit	audit	NOUN
ajbmeb-2967	136	15	in	in	ADP
ajbmeb-2967	136	16	budgetary	budgetary	ADJ
ajbmeb-2967	136	17	institutions	institution	NOUN
ajbmeb-2967	136	18	.	.	PUNCT
ajbmeb-2967	137	1	tutorial	tutorial	NOUN
ajbmeb-2967	137	2	.	.	PUNCT
ajbmeb-2967	138	1	m.	m.	NOUN
ajbmeb-2967	138	2	:	:	PUNCT
ajbmeb-2967	138	3	"	"	PUNCT
ajbmeb-2967	138	4	infra	infra	NOUN
ajbmeb-2967	138	5	-	-	PUNCT
ajbmeb-2967	138	6	m	m	NOUN
ajbmeb-2967	138	7	"	"	PUNCT
ajbmeb-2967	138	8	,	,	PUNCT
ajbmeb-2967	138	9	2017	2017	NUM
ajbmeb-2967	138	10	.	.	PUNCT
ajbmeb-2967	139	1	227	227	NUM
ajbmeb-2967	139	2	p.	p.	NOUN
ajbmeb-2967	139	3	;	;	PUNCT
ajbmeb-2967	139	4	ryabova	ryabova	PROPN
ajbmeb-2967	139	5	m.a	m.a	PROPN
ajbmeb-2967	139	6	.	.	PROPN
ajbmeb-2967	139	7	and	and	CCONJ
ajbmeb-2967	139	8	friend	friend	NOUN
ajbmeb-2967	139	9	.	.	PUNCT
ajbmeb-2967	140	1	budgetary	budgetary	ADJ
ajbmeb-2967	140	2	accounting	accounting	NOUN
ajbmeb-2967	140	3	and	and	CCONJ
ajbmeb-2967	140	4	reporting	reporting	NOUN
ajbmeb-2967	140	5	:	:	PUNCT
ajbmeb-2967	140	6	tutorial	tutorial	ADJ
ajbmeb-2967	140	7	/	/	SYM
ajbmeb-2967	140	8	ulyanovsk	ulyanovsk	PROPN
ajbmeb-2967	140	9	:	:	PUNCT
ajbmeb-2967	140	10	ulstu	ulstu	PROPN
ajbmeb-2967	140	11	.	.	PROPN
ajbmeb-2967	140	12	2010	2010	NUM
ajbmeb-2967	140	13	.	.	PUNCT
ajbmeb-2967	141	1	10	10	NUM
ajbmeb-2967	141	2	.	.	PUNCT
ajbmeb-2967	142	1	абдусаломова	абдусаломова	PROPN
ajbmeb-2967	142	2	н.б	н.б	PROPN
ajbmeb-2967	142	3	.	.	PROPN
ajbmeb-2967	142	4	ички	ички	PROPN
ajbmeb-2967	142	5	назорат	назорат	PROPN
ajbmeb-2967	142	6	методологиясини	методологиясини	NOUN
ajbmeb-2967	142	7	такомиллаштириш	такомиллаштириш	VERB
ajbmeb-2967	142	8	.	.	PUNCT
ajbmeb-2967	143	1	монография	монография	NOUN
ajbmeb-2967	143	2	.	.	PUNCT
ajbmeb-2967	144	1	–	–	PUNCT
ajbmeb-2967	144	2	т	т	X
ajbmeb-2967	144	3	.	.	PUNCT
ajbmeb-2967	144	4	:	:	PUNCT
ajbmeb-2967	145	1	«	«	PUNCT
ajbmeb-2967	145	2	тдиу	тдиу	ADV
ajbmeb-2967	145	3	»	»	X
ajbmeb-2967	145	4	,	,	PUNCT
ajbmeb-2967	145	5	2023	2023	NUM
ajbmeb-2967	145	6	,	,	PUNCT
ajbmeb-2967	145	7	384	384	NUM
ajbmeb-2967	145	8	б	б	NOUN
ajbmeb-2967	145	9	.	.	PROPN
ajbmeb-2967	145	10	11	11	NUM
ajbmeb-2967	145	11	.	.	PUNCT
ajbmeb-2967	145	12	меҳмонов	меҳмонов	PROPN
ajbmeb-2967	145	13	с	с	PROPN
ajbmeb-2967	145	14	.	.	PUNCT
ajbmeb-2967	146	1	бюджет	бюджет	NOUN
ajbmeb-2967	146	2	ташкилотларида	ташкилотларида	NOUN
ajbmeb-2967	146	3	бухгалтерия	бухгалтерия	NOUN
ajbmeb-2967	146	4	ҳисоби	ҳисоби	NOUN
ajbmeb-2967	146	5	:	:	PUNCT
ajbmeb-2967	146	6	назария	назария	NOUN
ajbmeb-2967	146	7	ва	ва	ADP
ajbmeb-2967	146	8	амалиёт	амалиёт	NOUN
ajbmeb-2967	146	9	.	.	PUNCT
ajbmeb-2967	147	1	–	–	PUNCT
ajbmeb-2967	147	2	т.:»iqtisod	т.:»iqtisod	PROPN
ajbmeb-2967	147	3	va	va	PROPN
ajbmeb-2967	147	4	moliya	moliya	PROPN
ajbmeb-2967	147	5	»	»	NOUN
ajbmeb-2967	147	6	.	.	PUNCT
ajbmeb-2967	148	1	2016.-136	2016.-136	NUM
ajbmeb-2967	149	1	б	б	NOUN
ajbmeb-2967	149	2	.	.	PROPN
ajbmeb-2967	149	3	12	12	NUM
ajbmeb-2967	149	4	.	.	PUNCT
ajbmeb-2967	149	5	остоноқулов	остоноқулов	PROPN
ajbmeb-2967	149	6	а	а	PROPN
ajbmeb-2967	149	7	.	.	PUNCT
ajbmeb-2967	150	1	«	«	PUNCT
ajbmeb-2967	150	2	бюджет	бюджет	NOUN
ajbmeb-2967	150	3	ташкилотларининг	ташкилотларининг	NOUN
ajbmeb-2967	150	4	бюджетдан	бюджетдан	AUX
ajbmeb-2967	150	5	ташқари	ташқари	VERB
ajbmeb-2967	150	6	маблағлари	маблағлари	PROPN
ajbmeb-2967	150	7	ҳисоби	ҳисоби	NOUN
ajbmeb-2967	150	8	ва	ва	ADP
ajbmeb-2967	150	9	ҳисоботи	ҳисоботи	PROPN
ajbmeb-2967	150	10	методологиясини	методологиясини	NOUN
ajbmeb-2967	150	11	такомиллаштириш	такомиллаштириш	VERB
ajbmeb-2967	150	12	»	»	PUNCT
ajbmeb-2967	150	13	монография	монография	NOUN
ajbmeb-2967	150	14	.	.	PUNCT
ajbmeb-2967	151	1	т	т	X
ajbmeb-2967	151	2	:	:	PUNCT
ajbmeb-2967	151	3	внешинвестпром	внешинвестпром	VERB
ajbmeb-2967	151	4	нашриёти	нашриёти	ADJ
ajbmeb-2967	151	5	,	,	PUNCT
ajbmeb-2967	151	6	2021	2021	NUM
ajbmeb-2967	151	7	,	,	PUNCT
ajbmeb-2967	151	8	208	208	NUM
ajbmeb-2967	151	9	бет	бет	NOUN
ajbmeb-2967	151	10	.	.	NOUN
ajbmeb-2967	151	11	13	13	NUM
ajbmeb-2967	151	12	.	.	X
ajbmeb-2967	152	1	хамидова	хамидова	PROPN
ajbmeb-2967	152	2	з.у	з.у	PROPN
ajbmeb-2967	152	3	.	.	PROPN
ajbmeb-2967	153	1	бюджет	бюджет	NOUN
ajbmeb-2967	153	2	ташкилотларида	ташкилотларида	PROPN
ajbmeb-2967	153	3	ички	ички	PROPN
ajbmeb-2967	153	4	аудит	аудит	NOUN
ajbmeb-2967	153	5	ва	ва	ADP
ajbmeb-2967	153	6	молиявий	молиявий	PROPN
ajbmeb-2967	153	7	назорат	назорат	ADJ
ajbmeb-2967	153	8	хизматлари	хизматлари	NOUN
ajbmeb-2967	153	9	фаолиятини	фаолиятини	VERB
ajbmeb-2967	153	10	самарали	самарали	PROPN
ajbmeb-2967	153	11	ташкил	ташкил	PROPN
ajbmeb-2967	153	12	қилиш	қилиш	ADJ
ajbmeb-2967	153	13	масалалари	масалалари	NOUN
ajbmeb-2967	153	14	.	.	PUNCT
ajbmeb-2967	154	1	монография	монография	NOUN
ajbmeb-2967	154	2	.	.	PUNCT
ajbmeb-2967	155	1	–	–	PUNCT
ajbmeb-2967	155	2	т	т	X
ajbmeb-2967	155	3	.	.	PUNCT
ajbmeb-2967	155	4	:	:	PUNCT
ajbmeb-2967	155	5	“	"	PUNCT
ajbmeb-2967	155	6	vneshinvestprom	vneshinvestprom	ADJ
ajbmeb-2967	155	7	”	"	PUNCT
ajbmeb-2967	155	8	2021	2021	NUM
ajbmeb-2967	155	9	.	.	PUNCT
ajbmeb-2967	156	1	183	183	NUM
ajbmeb-2967	156	2	б	б	NOUN
ajbmeb-2967	156	3	.	.	PUNCT