Some Enterprise Funds Report Special Assessments as a Revenue Source

Multiple Choice

Some Enterprise Funds report special assessments as a revenue source. Which of the following is most descriptive of those assessments or fees?

A) Special assessments are charged when the services provided benefit one group of citizens
More than the general public
B) Special assessments replace capital grants
C) Special assessments can only be used to purchase or construct capital assets
D) Special assessments can only be used to pay for noncapital assets