1. Which of the following would not be reported as part of net position in the government-wide statement of net position?

A) Restricted Net Position

B)Committed net position

C)Unrestricted net position

D) Net investment in capital assets

E) All of the above are a part of government-wide net position

2. Which of the following statements is true regarding Internal Service Fund reporting in the government-wide financial statements?

A) Internal Service Funds are reported in a separate column

B) Internal Service Fund assets and liabilities are aggregated with the assets and liabilities of governmental or business-type activities depending on which activity is the major consumer of Internal Service Fund services

C) Internal Service Fund assets and liabilities are combined with the Enterprise Fund activities and reported as part of business-type activities

D) None of the above