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In a private purpose trust fund, interest income accrued as of December 31, 2021, is reported as a deferred inflow of resources if it is

  1. In a private purpose trust fund, interest income accrued as of December 31, 2021, is reported as a deferred inflow of resources if it is not received within 60 days after 12/31/2

  1. Equity and debt investments are reported in pension trust funds at fair value.

  1. The State of Illinois College Savings Pool Fund is a private purpose trust fund.

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