Property-tax revenues for the county were reported at $770,000 on its governmental funds statement, but property-tax revenues on the county's government-wide statement of activities were reported at $800,000. Why did this difference arise?

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Complete Question:

Property tax revenues for Rose County were reported at $770,000 on its governmental funds statement, but property tax revenues for governmental activities on the County's government-wide statement of activities were reported at $800,000. This difference likely arose because:

A) an accounting error was made; property tax revenues should be reflected at the same amount on both statements

B) some revenues were deferred on the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balance because the availability criterion was not met; however, those revenues should be recognized under the accrual basis on the government-wide statements.

C) property tax revenues are recognized in the period the bills are sent out for government-wide reporting but they are recognized when the cash is collected for fund reporting

D) when reporting on a fund basis, an allowance for uncollectibles reduces revenues; this allowance is not necessary for government-wide reporting

E) all of the above are likely explanations for the difference

B) some revenues were deferred on the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balance because the availability criterion was not met; however, those revenues should be recognized under the accrual basis on the government-wide statements.

Explanation:

Government fund statements are statements of accounts for a particular fund.

Government-wide statements show us the statement of accounts for all funds used by the government. These funds can be funds used for government related activities or business related activities carried out by the government. The position of a government financially is always shown on a government wide statements.

answer; the above statement is (true);

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'