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Retirement of the Principal of a Bond Anticipation Note That

Question 19

Multiple Choice

Retirement of the principal of a bond anticipation note that is recorded as a liability in a Capital Projects Fund should be reported in the Capital Projects Fund statement of revenues, expenditures, and changes in fund balance as


A) Expenditures.
B) Other financing uses.
C) Special item.
D) This item would not reported in the Capital Projects Fund operating statement.

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