If the collecting entity transfers the nonexchange revenue to the General Fund or another entity, the amount is accounted for as a custodial activity by the collecting entity.
( ( If ( ( the ( collecting entity ) ) ( ( transfers ( the ( nonexchange revenue ) ) ) ( to ( ( ( the ( General Fund ) ) or ) ( another entity ) ) ) ) ) ) ( , ( ( the amount ) ( ( is ( accounted ( for ( as ( ( a ( custodial activity ) ) ( by ( the ( collecting entity ) ) ) ) ) ) ) ) . ) ) ) )
(ROOT (S (SBAR (IN If) (S (NP (DT the) (VBG collecting) (NN entity)) (VP (VBZ transfers) (NP (DT the) (JJ nonexchange) (NN revenue)) (PP (TO to) (NP (NP (DT the) (NNP General) (NNP Fund)) (CC or) (NP (DT another) (NN entity))))))) (, ,) (NP (DT the) (NN amount)) (VP (VBZ is) (VP (VBN accounted) (PP (IN for) (IN as) (NP (NP (DT a) (JJ custodial) (NN activity)) (PP (IN by) (NP (DT the) (VBG collecting) (NN entity))))))) (. .)))
The General Fund handles nonexchange revenue.
( ( The ( General Fund ) ) ( ( handles ( nonexchange revenue ) ) . ) )
(ROOT (S (NP (DT The) (NNP General) (NNP Fund)) (VP (VBZ handles) (NP (JJ nonexchange) (NN revenue))) (. .)))