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I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />DEBT SERVICE FUNDS <br />Debt Service Funds are used to account for the accumulation of resources used for the payment of principal, <br />interest, and fiscal agent fees on general long-term debt. <br />-62-