Investment of municipality

Investment of municipality
  The investment of the municipality in its utility department, when such investment is not subject to cash settlement on demand or at a fixed future time. Include the cost of debt-free utility plant constructed or acquired by the municipality and made available for the use of the utility department, cash transferred to the utility department for working capital, and other expenditures of an investment nature.
  U.S. Dept. of Energy, Energy Information Administration's Energy Glossary

Energy terms . 2014.

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