### Question
How does WATER RESOURCES DEVELOPMENT define balance sheet?


### Answer
Under *33 U.S.C. § 2315b*, **balance sheet** is defined as:

> a document that describes—


(1) the funds provided by each Federal and non-Federal interest for a water resources development project

#### Citation:
  - *33 U.S.C. § 2315b*
  - Heading: **CHAPTER 36-WATER RESOURCES DEVELOPMENT > SUBCHAPTER V-GENERAL PROVISIONS**

