Which of the Following Items Would Likely Be in a Reconciliation

question 89

Multiple Choice

Which of the following items would likely be in a reconciliation between the governmental fund financial statements and the governmental activities column in the government-wide financial statements?

• A) The inclusion of long-term liabilities in the government-wide financial statements and not in the governmental fund financial statements.
• B) The inclusion of depreciation of capital assets in the governmental activities column of the government-wide financial statements and not in the governmental fund statements.
• C) The additional accrual of some revenues and expenses in the government-wide financial statements that were not made in the governmental fund financial statements.
• D) All of the above.

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Definitions:

Primary Ossification

The initial phase of bone formation in embryos and young organisms where cartilage is replaced by bone.

Secondary Ossification

The phase of bone development that occurs after birth, where bone tissue is formed in the epiphyses of long bones, leading to growth in length.

Medullary Cavity

A central cavity of bone shafts where red and/or yellow marrow is stored.

Compact Bone

Type of bone that contains osteons consisting of concentric layers of matrix and osteocytes in lacunae.