| − | In general, amounts collected by the Government are classified in two major categories: (1) Governmental receipts, and (2) Offsetting collections. Collections usually are in the form of cash; however, collections also are recorded when cash-equivalents are used to pay the Government. | + | In general, amounts collected by the [[government]] are classified in two major categories: (1) governmental receipts, and (2) offsetting collections. '''Collections''' usually are in the form of cash; however, collections also are recorded when cash-equivalents are used to pay the [[government]]. |