A Capital Projects Fund Has Outstanding Encumbrances of $75,000 as of the End

question 41

Multiple Choice

A Capital Projects Fund has outstanding encumbrances of $75,000 as of the end of the fiscal year. Assume that all resources in the Capital Projects Fund are considered to be restricted. Which fund balance classification increases because of these encumbrances?

• A) Restricted fund balance.
• B) Committed fund balance.
• C) Assigned fund balance.
• D) No fund balance category is increased.

---

Definitions:

Healthy Food Choices

The selection of foods that contribute to overall health, including plenty of fruits, vegetables, whole grains, and lean proteins.

Safe Sex Practices

Behaviors and precautions taken to reduce the risk of sexually transmitted infections and unwanted pregnancies.

Dry Skin

A condition characterized by a lack of adequate moisture in the skin, leading to roughness, itching, and flaking.

Episodes

Periods or occurrences of a specific event or condition, commonly used in the context of medical or psychological events.