Special items are significant transactions or other events within management's control that are either unusual in nature or infrequent in occurrence. Extraordinary items are transactions or events that are both unusual in nature and infrequent in occurrence. Transfers to the General fund from the State's component units were as follows (amounts in million):
| Connecticut Innovations, Incorporated | $5.0 |
| Connecticut Development Authority | $10.0 |
| Connecticut Housing Finance Authority | $ 2.5 |
The State, also, transferred mortgage loans with a carrying amount of $204 million from the Housing Programs fund, a special revenue fund, to the Connecticut Housing Finance Authority, a component unit. The loans were recorded by the Authority at a net realizable value of $65 million. In exchange, the State received $85 million in cash in the prior year.
As explained in Note 15, the State entered into a lease/lease-back transaction for some of its rail cars and locomotives. As a result of this transaction, the State received a payment of $29.3 million, which was deposited in the Infrastructure fund (a capital projects fund).