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Acityencumbers$15,000inYear1foracomputerserver,andtheactualcostincurredinYear2is$12,000.Assumingtheencumbrancewascarriedover,theimpactonunreservedfundbalanceis: a.Year1:increase$15,000;Year2:decrease$12,000 b.Year1:decrease$15,000;Year2:increase$3,000 c.Year1:noeffect;Year2:decrease$12,000 d.Year1:decrease$15,000;Year2:decrease$12,000

  1. Acityencumbers$15,000inYear1foracomputerserver,andtheactualcostincurredinYear2is$12,000.Assumingtheencumbrancewascarriedover,theimpactonunreservedfundbalanceis:
  2. a.Year1:increase$15,000;Year2:decrease$12,000
  3. b.Year1:decrease$15,000;Year2:increase$3,000
  4. c.Year1:noeffect;Year2:decrease$12,000
  5. d.Year1:decrease$15,000;Year2:decrease$12,000

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