A Governmental Fund's Statement of Revenues,Expenditures,and Changes in Fund Balances

question 128

Multiple Choice

A governmental fund's Statement of Revenues,Expenditures,and Changes in Fund Balances reported expenditures for capital outlay in the amount of $5,000,000.Capital assets for that government cost $110,000,000,including $15,000,000 in land.Depreciable assets are amortized over 20 years,on average.The reconciliation from the governmental funds changes in fund balances to the governmental activities change in net assets would reflect a(an) :

• A) Increase of $250,000.
• B) Decrease of $250,000.
• C) Increase of $500,000.
• D) Decrease of $500,000.

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Definitions:

Contingency Management

A behavioral therapy technique that modifies behavior by altering the consequences, often through rewards or punishments, based on the occurrence or non-occurrence of target behavior.

Stimulus Control

A behavioral treatment strategy aimed at limiting exposure to stimuli that trigger unwanted behaviors.

Behavior Therapies

A type of psychotherapy focusing on changing undesirable behaviors through conditioning and reinforcement.

Behavioral Activation

A therapy technique that focuses on engaging patients in activities that boost their mood and reduce depression.