Which of the following is NOT a character classification?

The classification of character in accounting refers to how resources are categorized based on their nature and the purpose for which they are intended. This typically includes classifications that provide insight into the timing and obligations concerning the funds. Current and debt service are examples of character classifications; current refers to resources expected to be used within a year, while debt service pertains to funds allocated specifically for paying back borrowed money.

Intergovernmental is another classification that indicates resources that are shared between different levels of government. These classifications are crucial for effective budgeting and reporting within governmental accounting practices.

Capital contributions, on the other hand, do not fall under character classification. Instead, they refer to funds provided to an entity to support its capital projects or investments, which do not specifically classify the nature or timing of resource use. Thus, this choice appropriately identifies something that does not fit within the established character classification system in governmental accounting.