141.Write yes or no in each box to indicate whether each property applies to the following funds:
General Fund
Special Revenue
Capital Projects
Debt Service
Permanent
Fund Name
Modified Accrual Basis
Financial Resource Focus
Record Budgets
Use Encumbrances
Indefinite Life
142.The General Fund is always considered to be a major fund. When are other governmental funds considered major?
143.How should the acquisition of general fixed assets acquired by capital leases be accounted for?
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