Question : 93.If taxes and/or special assessments levied by the General Fund, : 1255447

Accounting

93.If taxes and/or special assessments are levied by the General Fund, and then are subsequently transferred to the debt service fund, they are:

A)Recorded as revenues of the debt service fund.

B)Included in the revenues of the General Fund and are also reported by the General Fund as transfers out to the debt service fund.

C)Included as transfers out in the General Fund but are not as revenue in that fund.

D)Recorded as an expense and voucher payable by the General Fund and are recorded as a revenue and receivable by the debt service fund.

94.If taxes are levied specifically for payment of interest and principal on long-term debt, those taxes are:

A)Included as a liability of the General Fund.

B)Recorded as operating transfers to the debt service fund.

C)Included as revenues of the debt service fund.

D)Both A and B are correct.

95.Which of the following bond types has a payment schedule in which the amount of annual principal repayment is scheduled to increase each year by approximately the same amount that interest payments decrease?

A)Regular.

B)Deferred.

C)Annuity.

D)Irregular.

96.Governmental funds, other than the General Fund, are considered major if:

I. Total Assets, Liabilities, Revenues, or Expenditures of that individual governmental fund are at least 10% of the corresponding total (assets, liabilities, and so forth) for all governmental funds.

II. Total Assets, Liabilities, Revenues, or Expenditures of the individual governmental fund are at least 5% of the corresponding total for all governmental and enterprise funds combined.

A)I only.

B)II only.

C)Either I or II, but need not be both.

D)Both I and II.

Use the following to answer the next five questions:

On October 1, 2013, the City of Mizner issued $3,500,000 in 4%, general obligation bonds at 101 for the purpose of constructing an addition to City Hall. The premium was transferred to a debt service fund. A total of $3,475,000 was used to construct the addition, which was completed prior to June 30, 2014. The remaining funds were transferred to the debt service fund. The bonds were dated October 1, 2013, and paid interest on April 1 and October 1. The first of 20 annual principal payments of $175,000 is due October 1, 2014. The fiscal year for Mizner is July 1- June 30.

97.In addition to a $3,500,000 liability in the government-wide Statement of Net Assets, how would the bond sale be reported?

A)As a $3,535,000 other financing source in the capital projects fund, a $35,000 other financing use in the capital projects fund, a $35,000 other financing source in the debt service fund.

B) As a $3,500,000 other financing source in the capital projects fund, a $35,000 other financing source in the debt service fund, and as a $3,500,000 liability in the debt service fund.

C)As a $3,500,000 revenue in the capital projects fund, a $35,000 revenue in the debt service fund, and a $3,500,000 expenditure in the debt service fund.

D)As a $3,475,000 revenue in the capital projects fund and a $25,000 revenue in the debt service fund.

98.In addition to a capital asset in the government-wide Statement of Net Assets, how would the construction costs of $3,475,000 be reported at year-end?

A)As an expenditure of the capital projects fund and an expense in the government-wide Statement of Activities.

B)As an expenditure of the capital projects fund and a capital asset in the government-wide Statement of Net Assets.

C)As an expenditure of the capital projects fund only.

D)As a capital asset in the Statement of Net Assets only.

99.What amount would be reported as debt service expenditures in the year ended June 30, 2014?

A)$315,000.

B)$140,000.

C)$105,000.

D)$ -0-.

100. What would be the amount of debt service expenditures reported in the fiscal year ended June 30, 2015?

A)$140,000.

B)$175,000.

C)$315,000.

D)$345,625.

101. How would the government account for the unused bond proceeds?

A)As a revenue in the debt service fund and as an expenditure in the capital projects fund.

B)As an other financing source in the capital projects fund and as an other financing use in the debt service fund.

C)As an other financing source in the government-wide Statement of Activities.

D)As an other financing source in the debt service fund and as an other financing use in the capital projects fund.

102. Which of the following would be accounted for as a permanent fund?

A) An intergovernmental grant of $500,000 to a city to be used for low income housing.

B)A gift of $500,000 to a city, to be invested permanently, with the proceeds to be distributed as scholarships.

C)A gift of $500,000 to a city, to be invested permanently, with the proceeds to be used to maintain the city cemetery.

D)A gift of $500,000 to a city to be used for a new caretaker’s residence at the local cemetery.

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July 1, 2023

Smart Grid

Abstract

The poster we create will be divided into four sections.

First, the poster will have an overview and basic information about what a smart grids are, as well as diagrams and images of existing smart grid technologies. Here we will also cover the importance of a smart grid.

In the second sections we will list three major examples of smart grids, and their different technologies. This will include location and efficiency, with a focus on ranking the grids by efficiency and explaining why some may be better than others.
The third section will discuss the economic, and environmental impact of smart grids. We will include cost of implementation and overall economic efficiency in the long term. Finally, we will weigh different technologies by economic and environmental costs.
Our final section will summarise the future of smart grids, including new research and implementations to improve efficiency.

Group Plan

Overview/what is a Smart Grid - Connor
1. What is a smart grid?
  1. A smart grid is digital technology that allows a 2 way connection between the utility and its customers. Smart grids digitally allow users to see the use on energy in real time to help the change the flow in real time to what is needed at the time.
2. What does it do?
  1. A smart grid makes energy transmission more effective. Allows for quicker action when power goes out for any reason. Lowers energy costs for all parties because they know exactly how much needs to be used and there is no overflow. Help incorporate large sustainable energy systems. And better incorporates user sustainable energy or generator systems.
3. https://www.kfw.de/stories/kfw/stories/environment/renewable-energy/smart-grids-intelligentes-stromnetz/
4. https://www.digitaltrends.com/home/austin-texas-smart-city-technology/
Examples of Smart Grids and their Efficiency - Isaiah
Economic Impact of Smart Grids - Ahmad

The Future Of Smart Grid Technologies

By: Tyler Simon

The Future:

Imagine a world where everyone shared the same source of energy but when someone does not use the energy provided by the source it was able to go to a place where the energy was needed, this is the idea of Smart Grids. Smart Grids are large scale electric networks but instead of everyone being independent they are all connected to each other and the connected to one source that puts out all of the energy. The first step into the future of smart grid technology has already taken place with the invention of smart meters in 2009. A smart meter is a device that goes on the outside of your house and it says information to the energy company showing how much energy you use and if there is any room for cutting back and saving energy. This was a huge step and on of the first places to incorporate these smart meters was Boulder Colorado.

Image result for smart meter Image result for Boulder smart grid

The second step when creating the future would be combining transmission and distribution meaning taking all of the power lines, phone lines, and any other lines and putting them together getting roughly 10% more efficiency and cleaning up the area of all those ugly hanging lines. The end goal of smart grids it to eliminate the need for people to manage the way our energy is distributed amongst the community. The end goal according to (Michael Kanellos, Jeff St. John(2009, December 3)) Is to have a fully automated system to where if there is a fault in the system then the system will fix itself allowing the consumer to continue with their tasks. In 2016 the DOE asked for 3.4 billion to start the process of turning the United States into one big smart grid and by 2020 to have a return valued at 400 billion.

Smart Grids connect cities and make them very energy efficient with all the residence of the city sharing any unused energy making them supper cities able to operate at max efficiency without losing any quality.

Image result for future smart city

Smart cities will be all around the world and eventually all of the world will be connected through this smart grid. Everything will be connected from nuclear power plants and large office buildings to suburbs and street lights all thanks to the technology of smart grids.

Image result for future smart city graph

The future of smart grid technology is right around the corner. This change will give power to 3rd world countries and improve the efficiency of how our energy is shared amongst the community and the efficiency at which it is produced.

Sources

Isaiah Cormier
1. Niesten, Eva. “How Is Value Created and Captured in Smart Grids? A Review of the Literature and an Analysis of Pilot Projects.” Renewable and Sustainable Energy Reviews, Pergamon, 29 Sept. 2015, www.sciencedirect.com/science/article/pii/S1364032115009740.
2. Venables, Mark. “The Inexorable Creep Towards A Smart Grid Being Driven By Software Solutions.” Forbes, Forbes Magazine, 19 July 2018, www.forbes.com/sites/markvenables/2018/07/19/the-inexorable-creep-towards-a-smart-grid-being-driven-by-software-solutions/#24bb297c62dd.
3. “10 Best Smart Grid Solution Providers - 2017.” Energy CIO Insights, 2017, smart-grid.energycioinsights.com/vendors/best-smart-grid-solution-providers-2017.html.
Connor Black

What is the Smart Grid? (n.d.). Retrieved October 15, 2018, from https://www.smartgrid.gov/the_smart_grid/smart_grid.html

Data Analytics: From Smart Meters to Smart Decisions. (n.d.). Retrieved October 13, 2018, from https://www.exponent.com/knowledge/alerts/2018/02/data-analytics-smart-meters

Lallanilla, M. (2013, December 13). What is a Smart Grid. Retrieved October 15, 2018, from https://www.livescience.com/41920-smart-grid.html

(Unknown author)(n.d)The future of smart grids retrieved October 15, 2009 Engineeringonline.edu

Fadaeenjad, M.(January, 2014). The present and future of smart grid technology retrieved October 15, 2009

Sciencedirect.com

Michael Kanellos, Jeff St. John(2009, December 3) The past and future of smart grid technologies. Retrieved October 15,2018

Greentechmedia.com

- Connolly, D., Lund, H., & Mathiesen, B. V. (2016). Smart Energy Europe: The technical and economic impact of one potential 100% renewable energy scenario for the European Union. Renewable and Sustainable Energy Reviews, 60, 1634-1653.
- Siano, P. (2014). Demand response and smart grids—A survey. Renewable and sustainable energy reviews, 30, 461-478.
- Verbong, G. P., Beemsterboer, S., & Sengers, F. (2013). Smart grids or smart users? Involving users in developing a low carbon electricity economy. Energy Policy, 52, 117-125.

July 1, 2023

Smart Grid

Abstract

The poster we create will be divided into four sections.

First, the poster will have an overview and basic information about what a smart grids are, as well as diagrams and images of existing smart grid technologies. Here we will also cover the importance of a smart grid.

In the second sections we will list three major examples of smart grids, and their different technologies. This will include location and efficiency, with a focus on ranking the grids by efficiency and explaining why some may be better than others.
The third section will discuss the economic, and environmental impact of smart grids. We will include cost of implementation and overall economic efficiency in the long term. Finally, we will weigh different technologies by economic and environmental costs.
Our final section will summarise the future of smart grids, including new research and implementations to improve efficiency.

Group Plan

Overview/what is a Smart Grid - Connor
1. What is a smart grid?
  1. A smart grid is digital technology that allows a 2 way connection between the utility and its customers. Smart grids digitally allow users to see the use on energy in real time to help the change the flow in real time to what is needed at the time.
2. What does it do?
  1. A smart grid makes energy transmission more effective. Allows for quicker action when power goes out for any reason. Lowers energy costs for all parties because they know exactly how much needs to be used and there is no overflow. Help incorporate large sustainable energy systems. And better incorporates user sustainable energy or generator systems.
3. https://www.kfw.de/stories/kfw/stories/environment/renewable-energy/smart-grids-intelligentes-stromnetz/
4. https://www.digitaltrends.com/home/austin-texas-smart-city-technology/
Examples of Smart Grids and their Efficiency - Isaiah
Economic Impact of Smart Grids - Ahmad

The Future Of Smart Grid Technologies

By: Tyler Simon

The Future:

Image result for smart meter Image result for Boulder smart grid

Image result for future smart city

Image result for future smart city graph

Sources

Isaiah Cormier
1. Niesten, Eva. “How Is Value Created and Captured in Smart Grids? A Review of the Literature and an Analysis of Pilot Projects.” Renewable and Sustainable Energy Reviews, Pergamon, 29 Sept. 2015, www.sciencedirect.com/science/article/pii/S1364032115009740.
2. Venables, Mark. “The Inexorable Creep Towards A Smart Grid Being Driven By Software Solutions.” Forbes, Forbes Magazine, 19 July 2018, www.forbes.com/sites/markvenables/2018/07/19/the-inexorable-creep-towards-a-smart-grid-being-driven-by-software-solutions/#24bb297c62dd.
3. “10 Best Smart Grid Solution Providers - 2017.” Energy CIO Insights, 2017, smart-grid.energycioinsights.com/vendors/best-smart-grid-solution-providers-2017.html.
Connor Black

What is the Smart Grid? (n.d.). Retrieved October 15, 2018, from https://www.smartgrid.gov/the_smart_grid/smart_grid.html

Data Analytics: From Smart Meters to Smart Decisions. (n.d.). Retrieved October 13, 2018, from https://www.exponent.com/knowledge/alerts/2018/02/data-analytics-smart-meters

Lallanilla, M. (2013, December 13). What is a Smart Grid. Retrieved October 15, 2018, from https://www.livescience.com/41920-smart-grid.html

(Unknown author)(n.d)The future of smart grids retrieved October 15, 2009 Engineeringonline.edu

Fadaeenjad, M.(January, 2014). The present and future of smart grid technology retrieved October 15, 2009

Sciencedirect.com

Michael Kanellos, Jeff St. John(2009, December 3) The past and future of smart grid technologies. Retrieved October 15,2018

Greentechmedia.com

- Connolly, D., Lund, H., & Mathiesen, B. V. (2016). Smart Energy Europe: The technical and economic impact of one potential 100% renewable energy scenario for the European Union. Renewable and Sustainable Energy Reviews, 60, 1634-1653.
- Siano, P. (2014). Demand response and smart grids—A survey. Renewable and sustainable energy reviews, 30, 461-478.
- Verbong, G. P., Beemsterboer, S., & Sengers, F. (2013). Smart grids or smart users? Involving users in developing a low carbon electricity economy. Energy Policy, 52, 117-125.

July 1, 2023

Smart Grid

Abstract

The poster we create will be divided into four sections.

First, the poster will have an overview and basic information about what a smart grids are, as well as diagrams and images of existing smart grid technologies. Here we will also cover the importance of a smart grid.

In the second sections we will list three major examples of smart grids, and their different technologies. This will include location and efficiency, with a focus on ranking the grids by efficiency and explaining why some may be better than others.
The third section will discuss the economic, and environmental impact of smart grids. We will include cost of implementation and overall economic efficiency in the long term. Finally, we will weigh different technologies by economic and environmental costs.
Our final section will summarise the future of smart grids, including new research and implementations to improve efficiency.

Group Plan

Overview/what is a Smart Grid - Connor
1. What is a smart grid?
  1. A smart grid is digital technology that allows a 2 way connection between the utility and its customers. Smart grids digitally allow users to see the use on energy in real time to help the change the flow in real time to what is needed at the time.
2. What does it do?
  1. A smart grid makes energy transmission more effective. Allows for quicker action when power goes out for any reason. Lowers energy costs for all parties because they know exactly how much needs to be used and there is no overflow. Help incorporate large sustainable energy systems. And better incorporates user sustainable energy or generator systems.
3. https://www.kfw.de/stories/kfw/stories/environment/renewable-energy/smart-grids-intelligentes-stromnetz/
4. https://www.digitaltrends.com/home/austin-texas-smart-city-technology/
Examples of Smart Grids and their Efficiency - Isaiah
Economic Impact of Smart Grids - Ahmad

The Future Of Smart Grid Technologies

By: Tyler Simon

The Future:

Image result for smart meter Image result for Boulder smart grid

Image result for future smart city

Image result for future smart city graph

Sources

Isaiah Cormier
1. Niesten, Eva. “How Is Value Created and Captured in Smart Grids? A Review of the Literature and an Analysis of Pilot Projects.” Renewable and Sustainable Energy Reviews, Pergamon, 29 Sept. 2015, www.sciencedirect.com/science/article/pii/S1364032115009740.
2. Venables, Mark. “The Inexorable Creep Towards A Smart Grid Being Driven By Software Solutions.” Forbes, Forbes Magazine, 19 July 2018, www.forbes.com/sites/markvenables/2018/07/19/the-inexorable-creep-towards-a-smart-grid-being-driven-by-software-solutions/#24bb297c62dd.
3. “10 Best Smart Grid Solution Providers - 2017.” Energy CIO Insights, 2017, smart-grid.energycioinsights.com/vendors/best-smart-grid-solution-providers-2017.html.
Connor Black

What is the Smart Grid? (n.d.). Retrieved October 15, 2018, from https://www.smartgrid.gov/the_smart_grid/smart_grid.html

Data Analytics: From Smart Meters to Smart Decisions. (n.d.). Retrieved October 13, 2018, from https://www.exponent.com/knowledge/alerts/2018/02/data-analytics-smart-meters

Lallanilla, M. (2013, December 13). What is a Smart Grid. Retrieved October 15, 2018, from https://www.livescience.com/41920-smart-grid.html

(Unknown author)(n.d)The future of smart grids retrieved October 15, 2009 Engineeringonline.edu

Fadaeenjad, M.(January, 2014). The present and future of smart grid technology retrieved October 15, 2009

Sciencedirect.com

Michael Kanellos, Jeff St. John(2009, December 3) The past and future of smart grid technologies. Retrieved October 15,2018

Greentechmedia.com

- Connolly, D., Lund, H., & Mathiesen, B. V. (2016). Smart Energy Europe: The technical and economic impact of one potential 100% renewable energy scenario for the European Union. Renewable and Sustainable Energy Reviews, 60, 1634-1653.
- Siano, P. (2014). Demand response and smart grids—A survey. Renewable and sustainable energy reviews, 30, 461-478.
- Verbong, G. P., Beemsterboer, S., & Sengers, F. (2013). Smart grids or smart users? Involving users in developing a low carbon electricity economy. Energy Policy, 52, 117-125.

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Question : 93.If taxes and/or special assessments levied by the General Fund, : 1255447

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