Proprietary Funds Sometimes Report Special Assessment Revenues

Proprietary funds sometimes report special assessment revenues.What are special assessments?

A) a means of financing services that benefit one group of citizens more than the general public
B) an additional assessment made so that an internal service or enterprise fund can cover all of its costs each year
C) a fee charged to cover the cost of creating new service capacity
D) revenues reported as direct additions to net investment in capital assets