What are Internal Service funds used for?

a. To account for pension and employee benefit funds for which the governmental unit is the trustee.

b. To account for resources provided primarily through the use of sales and service charges to other departments in the government.

c. To account for resources provided primarily through the use of sales and service charges to parties external to the government.

d. To report resources that are legally restricted so only earnings, not principal, may be expended, and for purposes to benefit the government and its citizenry.