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on the following facts about an Enterprise Fund for a utilityoperation: Outstand

ID: 2450408 • Letter: O

Question

on the following facts about an Enterprise Fund for a utilityoperation:

Outstanding bonds issued for capitalimprovements........................ $10,500,000

Transfer to General Fund (occursannually)..................................... $500,000

Charges for services earned in the currentyear................................. $14,600,750

Unspent capital bond issueproceeds.................................................$4,000,000

Salaries and wages expense for the currentyear............................... $9,600,000

Interest earning on allinvestments....................................................$600,000

Fair market value of water lines donated by a localdeveloper.......... $1,000,000

The operating statement of the Enterprise Fund would not bedirectly impacted by

A. The amount of unspent bond proceeds at the end of theyear.

B. The donation by the local developer.

C. The transfer to the General Fund.

D. All of the above.

E. Items a and b only.

Explanation / Answer

Hence the answer is

b .Transfer to General Fund.

a Outstanding Bonds issued for capital Interest paid on the above improvements will be shown as an expenditure of the fund. b Transfer to General Fund Is neither an expenditure ,nor an income , just a transfer Hence Operating Statement is not affected c Charges for services earned in the Increase the revenue current year d Unspent Capital Bond Issue expenses Interest paid on the above will be shown as an expenditure of the fund. e Salaries & Wages for the current year Will be shown as an expenditure f Interest earning on all investments Increases the revenue g Fair Market value of Water lines donated by The depreciation on the above will be a local developer shown as an expenditure h Net Book Value of all other Capital Assets The depreciation on the above will be shown as an expenditure