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Long Term Obligations and Debt Services

1. How are general long-term liabilities distinguished from other long term liabilities of the government? How does the financial reporting of the general long-term liabilities differ from the financial reporting of other long-term liabilities?

2. Although the most common type of general long-term liabilities are those arising from financing activities (e.g. bonds, notes and lease agreements), general long-term liabilities can also be created through operating activities. Provide and describe examples of long-term liabilities other than those related to financing.

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