The City of Apache should use a Capital Projects Fund to account for (a) Structures and improvements constructed with the proceeds of a special assessment. (b) Special Revenue funds set aside to...

(a) Structures and improvements constructed with the proceeds of a special assessment.

(b) Special Revenue funds set aside to acquire land for city parks.

(c) Construction in progress on the city-owned electric utility plant, financed by an issue of revenue bonds.

(d) Assets to be used to retire bonds issued to finance an addition to the City Hall.