How Should Financial Information for Internal Service Funds Be Reported

question 42

Multiple Choice

How should financial information for internal service funds be reported in the government-wide financial statements?

• A) As part of governmental activities.
• B) As part of business-type activities.
• C) Amounts allocated proportionately between governmental and business-type activities.
• D) Usually as part of governmental activities, unless the internal service fund predominantly serves one or more enterprise funds.

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Definitions:

Added Value Negotiating

A negotiation technique stressing the creation of additional value in agreements, benefiting all parties involved.

BATNAs

Best Alternative to a Negotiated Agreement, the option that a negotiator would take if the current negotiations fail and an agreement cannot be reached.

Resistance To Change

The reluctance or refusal to adapt to new methods, practices, or conditions in the workplace or other environments.

Employee Resistance

Opposition or pushback by employees against changes or policies introduced in the workplace.