(Fill in the blanks--general terminology)

1. When special assessment bonds are issued to finance the cost of paving streets, the principal (is or is not) $\qquad$ recorded as a liability in the fund financial statements.

2. The project described in part (1) is called a $\qquad$ by the GASB.
3. If a city used a special assessment to finance the cost of storm sewer cleaning, the project would be called a $\qquad$ by the GASB.
4. The accounting procedures used to record the activities involved in installing street lighting, using special assessments for funding, in a neighborhood are the same as those used in a(n) $\qquad$ .
5. The activities involved in a "service assessment" should be accounted for in $\qquad$ , $\qquad$ , or $\qquad$ as appropriate.
6. If a governmental unit is not "obligated in some manner" for the debt resulting from a special assessment construction project, the debt service activities should be accounted for in a(n) $\qquad$ .
7. In the situation described in part (6), the construction activities would be accounted for in a(n) $\qquad$ .