18.

Both the Government-wide financial statements and the Governmental Funds financial staements can include which of the following?

	a.	Depreciation
	b.	Other Financing Sources and Other Financing Uses
	c.	Revenues
	d.	Property, plant and equipment

19.

The Government Funds Balance Sheet could include all of the following except

	a.	Property taxes receivable
	b.	Book balance of general government capital assets
	c.	Inventory
	d.	Unearned revenue