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Some component units are presented discretely ; others are blended . A city's reporting entity includes the following component units: 1 . A capital projects

Some component units are presented

discretely

; others are

blended

.

A city's reporting entity includes the following component units:

1 .

A capital projects financing authority purchases capital assets and leases them exclusively to the city. It finances the acquisitions by issuing revenue bonds, which are payable out of the lease payments collected from the city.

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