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Internal service funds only
Enterprise funds only
All internal service fund and enterprise fund transactions added together and accounted for on the accrual basis of accounting
All enterprise fund transactions and only the internal service fund transactions undertaken with governmental funds on the accrual basis of accounting
City golf courses
The city's investments, which are pooled with the county's school district's investments
An asphalt plant used to supply the asphalt needed to resurface the city's streets
Proceeds from an endowment that are used to maintain the city's cemeteries
It would be an increase in governmental activities expenses of $3,000
It would be an increase in governmental activities internal balances of $3,000
It would be an increase in business-type activities revenues of $3,000
There would be no increase in governmental activities
Net transfers out of $5,000
Net transfers in of $10,000
Other Financing Uses--Transfers Out to governmental activities of $5,000
Other Financing Sources--Transfers In of $25,000 and Other Financing Uses--Transfers Out of $15,000
Billing other funds of the same government for services
Loss on the sale of a piece of equipment
Interest earned on certificates of deposit held by the proprietary fund
Purchase of equipment for use by the proprietary fund
Grant received to construct a building that will be used by the proprietary fund
All of the above would be considered investing activities for reporting purposes
Should not be reported by the enterprise fund at all
Should be reported in the notes to enterprise fund statements but not in the body of any of the statements
Should be reported in the enterprise fund as long-term debt
Should be reported in the enterprise fund as a contribution or interfund transfer in the statement of revenues, expenses, and changes in net position
Net investment in capital assets is increased by $23,000
Net investment in capital assets is increased by $230,000
Net investment in capital assets is increased by $207,000
Net investment in capital assets is decreased by $207,000
Incurrence of interest expense.
Repayment of the principal of debt.
Issuance of debt.
Purchase of a capital asset.
The GASB statement of cash flows has four categories of cash flows rather than three.
The GASB statement of cash flows reports Cash and Cash Equivalents, not just cash.
The GASB statement of cash flows reports investments in the securities of other entities as cash flows from investing activities.
All of the above.
Investment trust fund
Restricted net position
Net investment in capital assets, Reserved, Unreserved.
Designated, Undesignated, Restricted, Unrestricted.
Net investment in capital assets, Restricted, Unrestricted.
Contributed capital, Net investment in capital assets, Reserved, Unreserved.
Compensated absences for the city's Fire Department.
Capitalized equipment leases of the water utility fund.
Fiver-year notes payable used to acquire computer equipment for the city library.
The estimated liability to clean up the hazardous waste storage sites of the city's Public Works Department.