Which of the following is an example of nonreciprocal interfund activity?

Nonreciprocal interfund activities occur when one fund provides resources to another fund without expecting a return of equivalent value. In this context, interfund reimbursements represent transactions where one fund pays another fund for expenses incurred on its behalf. This is typically considered a transaction that does not involve an equal exchange of resources, distinguishing it from reciprocal transactions, where services or goods are exchanged between parties.

In contrast, interfund loans involve lending and borrowing where the expectation is for repayment, thus representing a reciprocal relationship. Similarly, interfund services provided or used also depict reciprocity because one fund pays another for services rendered, indicating an expectation of equivalent value in return. Therefore, the nature of interfund reimbursements aligns with the definition of nonreciprocal interfund activity, highlighting the unilateral transfer of resources. This understanding is essential for grasping the various interfund activities and their implications in governmental accounting.