1) Donations of capital assets are not recognized in governmental funds. Rather, donated capital assets are recorded: a. As liabilities with no future date b. As general fixed assets c. As special revenue funds d. As special government debt funds 2) Which of the following is not a classification of the net asset accounts of a proprietary fund? a. Invested in capital assets, net of related debt b. Restricted both externally and internally c. Encumbrances d. Unrestricted