In accounting for governmental funds,which of the following items could appear only on government-wide financial statements? 
Definitions:
U-joint Operating Angle
The angle formed between the driveshaft and the components attached at either end, critical for efficient power transmission and minimizing vibrations.
Total Indicated Runout (TIR)
A measurement of the deviation of a mechanical part from its ideal shape, indicating the total variation from roundness or straightness.
Shaft Revolution
The number of rotations that a shaft completes in a given period of time, often measured in revolutions per minute (RPM).
Permissable Operating Angles
The maximum angles at which certain mechanical components, such as driveshafts, can operate without causing damage or undue wear.
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