Revenue Bonds, Notes, Certificates of Participation, special tax or special assessment
bonds, capital leases, commercial paper, bank loans or government-sponsored loans,
direct placements and lease-purchase financings will be treated as debt and subject
to these same policies. There may be special circumstances where other forms of financing
are appropriately utilized by the District. The District will evaluate such proposed
transactions on a case-by-case basis. Such other forms include, but are not limited
to, grant anticipation notes and judgment or settlement obligations bonds.