e. A special assessment project is one-half completed at year-end. f. Income is earned by an endowment fund and is transferred to a recipient fund, which is restricted as to its expenditures by the...

e. A special assessment project is one-half completed at year-end.

f. Income is earned by an endowment fund and is transferred to a recipient fund, which is restricted as to its expenditures by the trust agreement specified for a government program.

g. Possible depreciation entries on assets are recorded.

h. The government-owned water utility issues debt to purchase new equipment.