Editing Net worth (section)

===Governments===
Balance sheets that include all assets and liabilities can also be constructed for governments. Compared with government debt, a government's net worth is an alternative measure of the government's financial strength. Most governments utilize an accrual-based accounting system in order to provide a transparent picture of government operational costs.<ref>{{Cite journal|last=Shead|first=Bob|date=1999|title=Measuring Governments' Net Worth|journal=Agenda: A Journal of Policy Analysis and Reform|volume=6|issue=4|pages=339–350|jstor=43199050}}</ref> Other governments may utilize cash accounting in order to better foresee future fiscal events. The accrual-based system is more effective, however, when dealing with the overall transparency of a government's spending. Massive governmental organizations rely on consistent and effective accounting in order to identify total net worth.