anchor: TRUST REVOLVING FUNDS -Accounts that record permanent appropriation and expenditure of collections used to carry out a cycle of business type operations in accordance with a statute that designates the fund as a trust fund.
positive: Where Trust Revolving Funds are concerned, the classification of the monies as a "trust fund" is governed by statute.
negative: The designation of "funds" as "trust funds" is decided by the individuals who are handling the fund.