1) Capital improvement special assessments: a. may include contributions from property owners. b. are accounted for through a capital projects fund. c. may include debt accounted for in an agency fund if the government has no obligation for it. d. All of the above. 2) Dr Cr Encumbrance $18,000 Fund Balance Assigned $18,000 The above journal entry is an entry that most likely a. Records a transfer of a liability b. Records an approved purchase order c. Records a county tax provision