11. GASB Statement 34 requires enterprise funds to be used under which of the following cir A. When the legal requirement exists that the cost of providing services for an activity, including capital costs, be recovered through fees or charges B. When debt is backed solely by fees and charges. When a government has a policy to establish fees and charges to cover the cost of providing services for an activity D. All of the above. 12 The categories of Net Position for a proprietary fund are classified within which ofthe following categories? A. Net Investment in Capital Assets, Restricted Net Position and Unrestricted Net Position B. Spendable Net Position and Spendable Net Position C. Committed Net Position, Assigned Net Position and Unassigned Net Position D. Restricted Fund balance, Committed Fund balance, Assigned Fund Balance, and Nonspendable Fund Balance 13. According to GASB Statement 34, restricted net assets are those that are the result of constraints from A. Imposed by law though constitutional provisions B. Imposed by enabling legislation C. Imposed by creditors or grantors D. All of the above 14 When governments operate landfills as enterprise funds, which of the following is correct? A. GASB requires that certain post-closure costs be estimated and accrued during the period the B. GASB requires that a portion of future estimated costs be charged as an expense and liability of the C. The purpose of recording post-closure expenses and liabilities is to match the estimated costs with D. All of the above are correct landfills receive solid waste. landfill using units-of-production method as waste is accepted. the revenues during the period of time the waste is accepted