In Reconciling the Net Change in Fund Balances to the Change

question 34

Multiple Choice

In reconciling the net change in fund balances to the change in net position of governmental activities which of the following would be added to the change in net position of governmental activities?

• A) Issuance of long-term debt.
• B) Construction of capital assets.
• C) Accrual of interest expense.
• D) Depreciation expense.

---

Definitions:

Continuous Capillaries

Microscopic blood vessels with uninterrupted endothelial linings, allowing for the controlled exchange of substances.

Fenestrated Capillaries

These are specialized capillaries with pores in their endothelial lining, allowing for the efficient exchange of larger molecules like proteins.

Endothelial Cells

Cells that constitute the lining of the inner surfaces of lymphatic and blood vessels, creating a barrier between the blood or lymph flowing within the lumen and the exterior of the vessel wall.

Capillary

The smallest blood vessels in the body's circulatory system, connecting arterioles to venules and facilitating the exchange of water, oxygen, carbon dioxide, and many other nutrients and waste substances between blood and tissues.