Examlex
CNS is to PNS as:
Debt Service Funds
Governmental funds used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.
Capital Projects Funds
Funds used by governmental entities to finance the acquisition or construction of major capital facilities.
Pension Trust Fund
A fund established by an employer to facilitate and organize the investment of employees' retirement funds contributed by the employer and employees.
Special Revenue Funds
Funds used by governments to account for revenue from specific sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects.
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