3. Explain the necessity to introduce a deferred inflows of resources account in the levy of capital special assessments. 4. The debt service fund does not use budgetary accounts. What is the logic...

3. Explain the necessity to introduce a deferred inflows of resources account in the levy of capital special assessments.

4. The debt service fund does not use budgetary accounts. What is the logic for not doing so?

5. When a debt service fund receives resources, it might credit Revenues or Other Financing Sources. Under what circumstances would each of these credits be used?