Which of the Following Items Would Be Subtracted from the Change

question 5

Multiple Choice

Which of the following items would be subtracted from the change in fund balances in reconciling the governmental funds operating statement information to the change in net position in the government-wide statement?

• A) Depreciation.
• B) Capital outlay expenditures.
• C) Internal Service Fund increase in net position.
• D) Repayment of bond principal.

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