A governmental fund Statement of Revenues, Expenditures, and Changes in Fund Balances reported of $30 million, including capital outlay expenditures of $9 million. Capital assets for that government cost $90 million, including land of $10 million. Depreciable assets are amortized over 20 years, on average. The reconciliation from governmental changes in fund balances to governmental activities changes in would reflect a(an):

General, special revenue, capital projects, debt service, and permanent funds are the five categories into which the government divides its funds.

What is a fund and how is it used in governmental accounting?

A fund is an accounting entity having a self-balancing set of accounts used to record financial resources and liabilities as well as operating operations and which is segregated in order to conduct particular activities or meet specific objectives.

According to the question:

Depreciation expense = (90m-10m)/20.

= $4 millions.

= 9 million - 4million.

= Increase of $5 million.

Hence, Reconciliation from governmental changes in fund balances to governmental activities changes in net assets would reflect an (an) increase of $5 million.

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