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5 . Bonds are issued at a premium by a capital projects fund. The premium should be a . Retained in the capital projects fund

5 .

Bonds are issued at a premium by a capital projects fund. The premium should be

.

Retained in the capital projects fund

.

Credited directly to the restricted fund balance of the capital projects fund

.

Transferred to the debt service funds

.

Used to reduce the net cost of the project involved

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