A-Explain the differences between an enterprise fund and a permanent fund.

B-Give two examples of special assessments. Why are they considered special assessments?

C-Give an example of a state CAFR that reports enterprise funds and internal service funds. What categories do the states report as enterprise funds and as internal service funds?

D-The proprietary fund account statement of cash flows is different than the statement of cash flows required for business organizations. What are the main differences?

E-Explain how real estate held as an investment by a government endowment should be reported (what basis and what items would go into the value).

F-The billings for transportation services provided to other governmental units are recorded by an internal service fund as what types of transactions? Defend your answer explain and cite your source.