On January 1, 20x7, Clyde County issued $100 million of 5%,20-year bonds at 102. Interest is payable semiannually. Theproceeds were restricted for the construction of a new county waterpurification plant for its Water Enterprise Fund.
Assume that as of the end of the fiscal year the capitalproject had not yet begun, thus the debt proceeds were stillunspent. What classifications of net assets would be affected bythis fact?