A Proprietary Fund of a Government Has Some Donor-Restricted Assets

question 38

Multiple Choice

A proprietary fund of a government has some donor-restricted assets. Which of the following best describes where and how those assets will generally be displayed in the fund's financial statements?

• A) In a separate restricted asset category on the statement of net position.
• B) Intermingled with other assets on the statement of net position.
• C) Intermingled with other assets on the statement of net position, but footnoted.
• D) In a separate restricted fund.

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Definitions:

Pregnant

The state of carrying a developing fetus within the female body, typically lasting around 40 weeks from the last menstrual period to childbirth.

Screening

A preliminary or indicating procedure.

Menstrual Period

The phase of the menstrual cycle during which bleeding from the uterus occurs through the vagina, marking the shedding of the uterine lining, typically lasting between three to seven days.

Female Patients

Refers to individuals seeking medical care who identify as female.