e. The city hall was refurbished at a cost of $40,000, which was paid from general fund revenues. The refurbishing constituted a capital improvement. f. Road-use taxes of $30,000 were collected by a...

e. The city hall was refurbished at a cost of $40,000, which was paid from general fund revenues. The refurbishing constituted a capital improvement.

f. Road-use taxes of $30,000 were collected by a special revenue fund, of which $20,000 has been used for improvements other than buildings.