unt lin the General Fund. impairments or lower the effective interest rate. If the refunding does not pay off the old debt, but simply sets aside monies irrevocably with a trustee to pay it as it comes due, t is a(n) remove legal (4 pts) trust to record in the nonexpendable trust fund. O duplicate borrowing. defeasance of debt transaction to only disclose in the footnotes 20) Service-type special assessments: (4pts) cover operating activities. are usually accounted for in the fund type that best reflects the nature of the transaction. All of the above result in a single charge to the property tax bill. 21) Capital improvement special assssments: (4pts) may include contributions from property owners. All of the above. may include debt accounted for in an agency fund if the government has no obligation for it. are accounted for through a capital projects fund. dale's motor pool, $1,000,000 was transferred from the Canica Fund included a credit