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Debt Service Fund expenditures reported on the Statement of Revenues, Expenditures, and Changes in Fund Balance commonly exclude Fiscal agent fees. Interest expenditures. Principal retirement

Debt Service Fund expenditures reported on the Statement of Revenues, Expenditures, and Changes in Fund Balance commonly exclude

  1. Fiscal agent fees.
  2. Interest expenditures.
  3. Principal retirement expenditures.
  4. Gains and losses on early retirement of debt.

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