Some community leaders in St. Paul, MN desire a major league baseball team to relocate there. They want to build a domed stadium to attract such a team. After asking the City to help finance it, the City agreed to issue Stadium Bonds for this capital purpose. These bonds would not become part of the Citys consolidated financing, reporting entity. Also, the City would neither guarantee nor warrant the repayments of any proceeds. The City has asked how to account for these proposed transactions.