Tectonic plates move around and when they collide upward, they create mountains and volcanoes, mountains become much taller because there is an absence of magma pockets. Volcanoes usually form when pockets of magma rise to the surface with activity below the earth's crust.
Outlays are recorded as liabilities on a balance sheet and are also calledexpenditures. Governments would be required to explain the causes of fluctuations incash inflows or cash outflows, if known.