Other written product issued by the Government Accountability Office with an abstract that begins "This document updates selected information in Understanding Similarities and Differences between Accrual and Cash Deficits (GAO-07-117SP) and should be read in conjunction with that document. Importantly, emphasis should not be placed on the precise numbers for either a single year accrual deficit or the change from year to year. Furthermore, for the 10th consecutive year, the government was unable to demonstrate the reliability of significant portions of the 2006 Financial Report of the United States Government from which the data in this update were taken."