A governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances reported expenditures of $30 million, including capital outlay expenditures of $3 million. Capital assets for that government cost $70 million, including land of $20 million. Depreciable assets are amortized over 20 years, on average. The reconciliation from governmental changes in fund balances to governmental activities changes in net position would reflect a(an): ? Why?