(Fill in the blanks-general terminology)

1. Encumbrance accounting usually (is or is not) $\qquad$ used in Capital Projects Funds.

2. The entry to record the budget of a Capital Projects Fund would include a (debit or credit) $\qquad$ to Appropriations.

3. A contractor recently completed a bridge for the City of Paige. After the contractor removed his workers and equipment, several deficiencies were noticed. Another contractor was hired to repair these deficiencies. The cost of the repairs should be charged to $\qquad$ .

4. Long-term bonds issued by a Capital Projects Fund (are or are not) $\qquad$ reported as a liability of that fund.

5. During the year, a city acquired new furniture for the mayor's office, land for a parking garage, and a new fire truck. The furniture was financed from general city revenues; the land and the cost of the parking garage were financed primarily from bond proceeds; and the fire truck was financed from general tax revenues. Which of these projects would require the use of a Capital Projects Fund?