Constructive surplus or deficit

[Donald Trump]

The amounts representing the exchange of services, supplies, etc., between the utility department and the municipality and its other departments without charge or at a reduced charge. Charges to this account include utility and other services, supplies, etc., furnished by the utility department to the municipality or its other departments without charge, or the amount of the reduction, if furnished at a reduced charge. Credits to the account consist of services, supplies, office space, etc., furnished by the municipality to the utility department without charge on the amount of the reduction, if furnished at a reduced charge.