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When a Capital Projects Fund Transfers a Premium from the Issuance

Question 15

Multiple Choice

When a capital projects fund transfers a premium from the issuance of general obligation bonds to another fund,the transfer should be accounted for as which type of interfund transaction or transfer?


A) As a loan.
B) As an interfund transfer.
C) As revenue.
D) As a reimbursement.

Correct Answer:

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