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On the statement of revenues,expenditures,and changes in fund balance prepared for a debt service fund,the cash paid to retire matured serial bonds is reported as:
I.expenditures.
II.a direct deduction from unreserved fund balance.
Cognitive Therapist
A healthcare professional specializing in cognitive therapy, focusing on changing negative patterns of thought to alter unwanted behavior and emotions.
Depression
A common and serious mood disorder that causes persistent feelings of sadness, hopelessness, and loss of interest, affecting daily functioning.
Cognitive Therapy
A type of psychotherapy that focuses on changing negative thought patterns to improve emotional well-being and behavior.
Contingency Management
A behavior change strategy often used in therapy to reinforce positive behaviors and reduce undesirable ones through rewards or consequences.
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