Municipal Finance Journal

Volume 14, Number 3
Fall 1993
Editor: W. Bartley Hildreth

Editor's Note
W. Bartley Hildreth

iii-iv

The Municipal Finance Opportunity Cost Index
Laurence H. Wadler

1-24

Duration Calculations in Tax-Exempt Inverse Floaters
Philip J. Fischer

25-33

Complexities in Applying the Municipal Financing Reporting Entity Concept
James M. Kurtenbach and Robin W. Roberts

34-51

The Effect of the Reporting Entity Definition on Selective Financial Ratios
Sheldon A. Langsam and Gary G. Johnson

52-65

Fees and Services in Lieu of Taxes:
Challenging the Tax-Exempt Status of Nonprofit Hospitals
Harvey L. White

66-80

Public Moneys and Options:
A Case Study
Russ Ray, Jay Brandi, and James R. Ramsey

81-84

A New GAAP Hierarchy for State and Local Governments
Thomas E. Wilson, Jr.

85-90