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CITY OF PARIS, TEXAS <br />Notes to Financial Statements (Continued) <br />September 30, 2024 <br />L Summarof Significant Accounting Policies (Continued) <br />G. <br />1. Program Revenues <br />Amounts reported as program revenues include (1) charges to customers or applicants who purchase, use, or <br />directly benefit from goods, services, or privileges provided by a given function or segment and (2) grants <br />and contributions that are restricted to meeting the operational or capital requirements of a particular <br />49 <br />