A Special Revenue Fund Is used to account for resources restricted or committed to expenditures...
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Accounting
A Special Revenue Fund Is used to account for resources restricted or committed to expenditures for capital outlay or debt service purposes. Must be used to account for all expendable restricted or committed resources. Is used to account for resources that are restricted or committed to expenditures for specific purposes other than debt service or capital outlay. Must be used to account for all nonexpendable, restricted or committed resources.
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