For each of the following definitions, select the key term from the list that relates to general capital assets and capital projects. \begin{tabular}{|l|l|} \hline 1. & Assets that lack physical substance and are nonfinancial in nature \\ \hline 2. & \begin{tabular}{l} Short-term interest-bearing instruments issued by a government with a plan to replace \\ with longer-term debt \end{tabular} \\ \hline 3. & \begin{tabular}{l} Roads, bridges, curbs and gutters, streets, sidewalks, and drainage systems installed \\ for the common good \end{tabular} \\ \hline 4. & Capital assets of a government that are not recorded in a proprietary or fiduciary fund \\ \hline 5. & Significant, unexpected decline in the service utility of a capital asset \\ \hline \end{tabular}