• Match the definitions to the terms (terms are only used once).

Appropriations Cash receipts and disbursements related to the payment of interest principal on long-term debt.

Debt service Cash receipts and disbursements related to improvements or services for which special property assessments have been levied.

Capital projects Service centers that supply goods or services to other governmental units on a reimbursement basis.

Special assessment Intention in these funds is to maintain the fund's assets through cost reimbursement by users or partial cost recovery from users and periodic infusion of assets.

Internal services Future commitments for expenditure

Enterprise Provide necessary resources and the authority for their disbursements.

Proprietary funds Cash receipts and disbursements related to the acquisition of long-lived assets.

General fund Operations that are similar to private businesses where service users are charged fees.

Fiduciary funds All cash receipts and disbursements not required to be accounted for in another fund.

Encumbrances The principal of these funds must remain intact. Typically, revenues earned may be distributed.