Which would always be classified as a general revenue?

• A. Licensing fees
• B. Fuel taxes reserved for maintenance of roads and bridges
• C. Property taxes
• D. Interest income

Answer: (B)

In government accounting, general revenues are those not restricted to funding a specific program or function; they’re available to support the government’s broad operations. A fuel tax that’s reserved for maintenance of roads and bridges is legally dedicated to transportation purposes, so it would be recorded in a restricted or special revenue fund rather than the general revenue pool. Licensing fees and property taxes are typically general revenues unless a law or grant restricts them to a particular program, whereas interest income is usually treated as general revenue unless there are explicit restrictions on it. So, among these, interest income is the revenue source most consistently classified as general revenue, while the fuel tax would not be.