The City of Crescent Hill Operates a Central Motor Pool

Multiple Choice

The City of Crescent Hill operates a central motor pool as an internal service fund for the benefit of the city's other funds and departments. In the current year, this fund billed the Parks Department $30,000 for vehicle rentals. If the Parks Department is a governmental fund, which account should the Parks Department use to record these billings?

A) Interfund Transfers In.
B) Interfund Exchanges.
C) Expenditures.
D) Cost of Rentals from Other Funds and Units.