The purpose of the development for Rule 6A-1.001, F.A.C., is to propose changes to “Financial and Program Cost Accounting and Reporting for Florida Schools.” Changes in law, accounting principles, and district practices require periodic revision of this publication, which includes the chart of accounts. Changes in the publication and the chart of accounts include: (1) account modification and addition for assets, deferred outflows of resources, liabilities, deferred inflows of resources, and changes in net position for financial statement presentation in accordance with the Governmental Accounting Standards Board (GASB) principles; (2) revised long-term liability accounts and other financing sources accounts used in financial data collection; (3) modification of federal revenue accounts to reflect federal program revenues; (4) modification of revenue account definitions to clarify reporting purposes; and (5) modification of expenditure function and object accounts to remove obsolete terms, to add the definition of enterprise resource software, and to conform definitions to GASB pronouncements.