Which type of transaction must be classified as a nonexchange transaction?

Nonexchange transactions refer to situations where a government entity receives resources without directly providing goods or services in return. In this context, the choice highlighting transactions with a disparity between amounts typically reflects the characteristics of nonexchange transactions.

These transactions often involve transfers such as grants, donations, or taxes collected, where one party provides resources without an equivalent exchange. This can occur in scenarios like when a government receives tax revenue but does not provide a corresponding service of equal value. Such transactions are essential for the financial analysis of governmental entities, as they represent a significant source of revenue that is not tied directly to specific service provision or commodities.

Understanding this concept is important for public finance management, as it helps in recognizing and reporting the net resources available to a government entity that do not stem from traditional market transactions.