8-2. Identify the types of nonexchange revenues that are most likely to result in differences in the timing of recognition between the accrual and modified accrual bases of accounting. 8-3. The government-wide Statement of Net Position separately displays govern- mental activities and business activities. Why are internal service funds most commonly displayed as governmental activities? 8-2. Identify the types of nonexchange revenues that are most likely to result in differences in the timing of recognition between the accrual and modified accrual bases of accounting. 8-3. The government-wide Statement of Net Position separately displays govern- mental activities and business activities. Why are internal service funds most commonly displayed as governmental activities