What statement is the accounting equation for a proprietary fund, including all possible financial statement elements? What are deferred outflows and deferred inflows? How are they reported? What is the primary distinction between Enterprise Funds and Internal Service Funds? What is the primary distinction between the General Fund and a Special Revenue Fund? What unique requirement, other than the type of purpose for which resources are to be used, must be met to use a Special Revenue Fund to report assets that is not required to use a Capital Projects Fund or a Debt Service Fund