Richardson County has entered into several agreements with developers to forego tax revenues from projects.

One case, the county has established a development zone where the baseline tax revenues are set and all increases in tax collections over 25 years will be used to pay off the county's bonds for improvements in the development zone.

In another case, the county agreed with a developer to construct a mall where the baseline tax revenues are set and all increases in tax collections over 25 years will be paid to the developer.

Describe whether each transaction is a tax abatement. Present these transactions (if the transaction is, in fact, a tax abatement) with the proper journal entries or footnote.