(1) You are reviewing the government-wide statements for a nearby city. The difference between assets and liabilities in the government-wide statements is called_________.

(2) You are reviewing the government-wide financial statements for a nearby city. ______ would be included in the net position (equity) section of the Statement of Net Position.

(3) You are reviewing a Statement of Net Position (Government-wide Financial Statements) for the city of Stone. The financials reported assets of $100 million, including $30 million in capital assets (net). Liabilities are $40 million, including long-term debt of $15 million, all related to capital asset acquisition. Stone also reported $10 million of its net assets were restricted for payment of debt service. Stones Unrestricted Net Position would be reported as _______

(4) _______________ Fund types are not included in the government-wide financial statements.