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The cash outflow for investments in restricted cash from pollution control bond, which is a debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer.

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Cash received for fees during the current period. This element excludes cash proceeds from license fees.

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