A) This workbook shall be used for completing the Municipal Introduced and Adopted Budgets. Use the free New Jersey Online Filing Service to file your 2024 NJ-1040 return.It's simple and easy to follow the instructions, complete your NJ tax return,. A forward contract is a customized contract between two parties to buy or sell an asset at a specified price on a future date. Our trade receivables are included in accounts receivable in the consolidated balance sheets. Recognize the final gain or loss on the forward contract. Entity A intends to use the property, which is rented out to a single lessee on a long-term lease contract, as an investment property in accordance with IAS 40.