te Chapter 2 The Use of Funds in Governmental Accounting te Pe CPF hv DSF A EF ISF Capital Projects Fund Debt Service Fund Enterprise Fund Internal Service Fund EE 1. Services are provided to the general public, and the costs of providing the services are financed by user charges. DSF 2. Resources are accumulated to pay principal and interest on general long-term debt. - - 3. Salaries are paid to police officers. 4. Goods or services are furnished to other segments of the governmental unit on a use charge basis. 5. Specific revenue sources are dedicated to a particular purpose other than capital projects c debt service. 6. Expenditures are made by the city's streets department. 7. An "operating income" figure is computed.