1) GASB Statement No.34 requires the reporting for infrastructure assets. Special provisions for reporting include a. mandatory straight line depreciation on all infrastructure assets b. depreciation should not be recorded on any infrastructure assets c. small government units do not have to report on infrastructure assets now or in the future d. allowing various approaches to estimating infrastructure costs 2) Which of the following could be considered a component unit of a primary government unit? a. water utility enterprise b. chamber of commerce c. pension plan d. affiliated booster club