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・ Revenue Act of 1945
・ Revenue Act of 1948
・ Revenue Act of 1950
・ Revenue Act of 1951
・ Revenue Act of 1962
・ Revenue Act of 1964
・ Revenue Act of 1971
・ Revenue Act of 1978
・ Revenue Analytics
・ Revenue and Customs Commissioners v Maxwell
・ Revenue and Customs Comrs v Holland
・ Revenue and Customs Prosecutions Office
・ Revenue and Expenditure Control Act of 1968
・ Revenue assurance
・ Revenue block
Revenue bond
・ Revenue center
・ Revenue Commissioners
・ Revenue Cycle Management
・ Revenue Equalization Reserve Fund
・ Revenue equivalence
・ Revenue house
・ Revenue house (disambiguation)
・ Revenue management
・ Revenue model
・ Revenue neutrality of the FairTax
・ Revenue On-Line Service
・ Revenue passenger
・ Revenue passenger mile
・ Revenue Protection Inspector


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Revenue bond : ウィキペディア英語版
Revenue bond
A revenue bond is a special type of municipal bond distinguished by its guarantee of repayment solely from revenues generated by a specified revenue-generating entity associated with the purpose of the bonds, rather than from a tax. Unlike general obligation bonds, only the revenues specified in the legal contract between the bond holder and bond issuer are required to be used for repayment of the principal and interest of the bonds; other revenues (notably tax revenues) and the general credit of the issuing agency are not so encumbered. Because the pledge of security is not as great as that of general obligation bonds, revenue bonds may carry a slightly higher interest rate than G.O. bonds; however, they are usually considered the second-most secure type of municipal bonds.
==Purpose==
Revenue bonds may be issued to construct or expand upon various revenue-generating entities, including:
* Water and Wastewater (Sewer) utilities
* Toll roads and bridges (see toll revenue bond)
* Airports, seaports, and other transportation hubs
* Power plants and electrical generation facilities
* Prisons
Generally, any government agency or fund that is run like a business, generating operating revenues and expenses (sometimes known as an ''enterprise fund''), can issue revenue bonds. An agency that provides a free service, such as a school, can not do so, as their only revenue is tax dollars.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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