Does 'If the collecting entity transfers the nonexchange revenue to the General Fund or another entity, the amount is accounted for as a custodial activity by the collecting entity.' stand independently of the premise 'A custodial activity by the collecting entity is accounted for as such if the collecting entity transfers the nonexchange revenue to the General Fund.', neither following nor contradicting it?
If the collecting entity transfers the nonexchange revenue to the General Fund or another entity, the amount is accounted for as a custodial activity by the collecting entity.###A custodial activity by the collecting entity is accounted for as such if the collecting entity transfers the nonexchange revenue to the General Fund.