During 2017, the City Issued $300 in Fines for Failure

question 28

Multiple Choice

During 2017, the city issued $300 in fines for failure to keep real property in 'acceptable' condition. During that period the city spent $200 to mow and clean up the unoccupied properties for which the fines were assessed. The city estimates that $30 of the fines issued in 2017 will be uncollectible. During 2017 the city collected $230 related to 2017 fines and $20 related to 2016 fines. The amount of revenue that the city should recognize in its 2017 governmental fund financial statements related to fines is

• A) $230.
• B) $250.
• C) $270.
• D) $300.

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Definitions:

Conditioned Stimulus

A previously neutral stimulus that, after being paired with an unconditioned stimulus, evokes a conditioned response.

Tone

The quality or character of sound, or in communication, the attitude conveyed by the words and manner of speaking or writing.

Conditioned Stimulus

A previously neutral stimulus that, after becoming associated with the unconditioned stimulus, eventually comes to trigger a conditioned response.

Sound

Vibrations that travel through the air or another medium and can be heard when they reach a person's or animal's ear.