What term is used for restrictions imposed by the government on nonexchange transactions?

The correct term for restrictions imposed by the government on nonexchange transactions is "imposed transactions." In the context of government accounting, nonexchange transactions are those transactions in which one party gives or receives value without directly providing something of equal value in return. Imposed transactions refer to restrictions or requirements that the government places on the use of resources, typically related to taxes or fines that the government imposes. These imposed transactions can often allow governments to place limitations on how funds can be spent or utilized, reflecting the intent of the government to direct specific outcomes or enforce compliance.

Fund restrictions, while related, do not specifically capture the essence of government-imposed limitations on the flow of nonexchange transactions. They typically refer to limits or designations of fund usage within a specific fund's context rather than overarching government-imposed limitations. Tax penalties and regulatory fees do not convey the same concept, as they specifically pertain to consequences of noncompliance with tax laws or costs to obtain certain regulatory approvals, rather than the broader category of imposed limitations from the government regarding the use of funds in nonexchange transactions.