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===Fiduciary Funds===
===Fiduciary Funds===
These funds are used to account for assets held in trust for '''the benefit of other individuals or entities''' (this differs from a Permanent Fund, which is held for the benefit of the entity itself, though restricted). An example would be a self-administered pension plan.
These funds are used to account for assets held in trust for '''the benefit of other individuals or entities''' (this differs from a Permanent Fund, which is held for the benefit of the entity itself, though restricted). An example would be a self-administered pension plan.
[[Category:Accounting]]