7-18. Characteristics of Proprietary Funds. (L07-1) For each of the hrases be low, indicate whether the statement is consistent with an Entepmr C"EF"), an Internal Service Fund ("ISF"), both ("B"), or neither Enterprise F 1. Uses accrual accounting. 2. Uses modified accrual accounting 3. Generally reported within the Business-type activities column of te government-wide statement of net position. 4. Generally reported within the Governmental Activities column of the government-wide statement of net position. Required by the GASB to prepare a statement of cash flows. 6. Required by the GASB to prepare a budgetary comparison schedi 7. Conducts exchange transactions primarily or exclusively with partis 8. Primarily conducts business with the General Fund and other gow or statement. outside the government. ernmental funds. 9. Required to prepare a statement of changes in fund balance. 10. Records depreciation