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Local governments in British Columbia annually report financial data on physical equity to the provincial ministry. The dataset's structure changed significantly after 2002 to align with Generally Accepted Accounting Procedures (GAAP) for local governments. It likely contains municipality-level figures for assets, liabilities, and equity, as reported on official financial schedules.
License is OGL-CA-2.0. Users are advised to contact local governments directly to confirm data accuracy, as the ministry performs checks but does not guarantee validity.