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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) :
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