In the Statement of Net Assets, the Net Assets of a Proprietary

question 41

Multiple Choice

In the Statement of Net Assets, the net assets of a proprietary fund should be displayed in which of the following categories?

• A)Unrestricted Fund Balance; Restricted Fund Balance, Invested in Capital Assets, Net of Related Debt.
• B)Unrestricted Net Assets; Restricted Net Assets; Invested in Capital Assets, Net of Related Debt.
• C)Unrestricted Net Assets; Restricted Net Assets; Net Assets Available for Use.
• D)Net Assets Available for Use.

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