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Conventionally, how do we cite statutes?
Fund Balance Classifications
Categories used to report the net position of government funds under accounting standards, showing restrictions or commitments on fund use.
Restricted Fund Balance
The portion of a fund's balance that is limited in use by external donors, grant conditions, or legal restrictions.
Assigned Fund Balance
Part of a governmental entity's fund balance that is earmarked for a specific use but can be changed by the entity's management.
Private Purpose Trust Fund
A type of trust fund in the public sector meant to benefit specific individuals, private organizations, or other governments.
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