ABAG Credit Pools are generally structured as individual lease or installment sale transactions, funded with fixed-rate Certificates of Participation ("COP's"). Principal amortization and maturities on the financing are dependent upon the useful life of the assets to be financed. In addition to coordinating all financing arrangements, the ABAG Finance Corporation ("Finance Corp.") may act as lessor in the transaction. Finance Corp. leases the facilities being financed, and then leases the same property back to the participant. Because participants lease their projects from Finance Corp., repayments are reflected as annual General Fund appropriations and are not classified as debt for constitutional limitations purposes.