| Section 441.133 - Fixed capital |
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| Section 441.134 - Fixed cost (or expense) |
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| Section 441.135 - Fringe benefit |
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| Section 441.136 - Full-time equivalent employees (FTE) |
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| Section 441.137 - Function |
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| Section 441.138 - Functional reporting |
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| Section 441.139 - Fund |
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| Section 441.140 - Fund accounting |
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| Section 441.141 - Fund asset |
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| Section 441.142 - Fund balance |
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| Section 441.143 - Fund balance sheet |
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| Section 441.144 - Fund liability |
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| Section 441.145 - Funded debt |
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| Section 441.146 - Funded depreciation |
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| Section 441.147 - Funded reserve |
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