Documentation of statistics: Financial assets and liabilities of local government
Furthermore the following factors can complicate comparability over time: changes in the budget- and accounting systems, the assignments in the municipalities can changes over time, and the different ways the municipalities interpret the budget- and accounting system.
https://www.dst.dk/en/Statistik/dokumentation/documentationofstatistics/financial-assets-and-liabilities-of-local-government1
Documentation of statistics