Business, 11.12.2019 00:31 theangelsanchez

Agovernmental fund's statement of revenues, expenditures, and changes in fund balances reported expenditures of $40 million, including capital outlay expenditures of $12 million. capital assets for that government cost $80 million, including land in the amount of $10 million. depreciable assets are amortized over 10 years, on average. the reconciliation from governmental fund changes in fund balances to governmental activities change in net position would reflect a(an): a) $4 million increase. b) $5 million decrease. c) $5 million increase. d) $4 million decrease.

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