Monuments, Mistakes, and Opportunities.
评论美国联邦政府将纪念碑列为资产负债表资产的争议，认为纪念碑应被视为负债而非资产，因为其维护成本常超过收入，并引用非营利组织的运营逻辑作为类比。
Abstract This article comments on the controversy surrounding the inclusion of monuments as assets in the balance sheet of the United States federal government. According to the author, monuments should not be included as an asset in any balance sheet of the federal government. A monument results in a net outflow of cash for the government. If the annual cost of maintenance and custodianship exceeds any revenues, the monument is a liability. In this context, the author cites the example of not-for-profit organizations. Tax and donation-supported activities are carried out by not-for-profit organizations. The success of a for-profit enterprise is determined by comparing cost of production and distribution with revenue derived therefrom. This is true for the enterprise as a whole, and for divisions, activities, and products. In a competitive environment and with profit as a goal, this comparison provides a natural measure of success. But a not-for-profit organization faces an entirely different set of circumstances. It operates in a sellers' market because its price is always right.