d. At December 31, 2019, as a consequence of past services, city firefighters had accumulated entitlements to compensated absences valued at $140,000. General fund resources available at December 31,...

d. At December 31, 2019, as a consequence of past services, city firefighters had accumulated entitlements to compensated absences valued at $140,000. General fund resources available at December 31, 2019, are expected to be used to settle $30,000 of this amount, and $110,000 is expected to be paid out of future general fund resources.

e. At December 31, 2019, Redwood was responsible for $83,000 of outstanding general fund encumbrances, including $8,000 for the following supplies.