4-11 Why are nonrevenue financing sources and nonexpenditure uses of financial resources distinguished from governmental fund revenues and expenditures? Q4-12 The terms advance to (from) other funds and due from (to) other funds have distinct meanings in governmental fund accounting and financial reporting. Explain. Q4-13 Define the following interfund transaction terms and explain how each is accounted for and reported by a municipality: (a) interfund reimbursement, (b) interfund loan, (c) interfund services, and (d) interfund transfer. Q4-14 What are the most likely circumstances to cause deferred inflows to be reported in a governmental fund? Q4-15 Explain the purpose, nature, and effect of the entry re-establishing encumbrances in the accounts at the be