A local government is preparing its government-wide statements. Certain eliminations and reclassifications are necessary. They include Elimination of the effects of transactions of the general fund with an internal service fund that performs business-type activities. Elimination of the effects of interfund services provided and used. Reclassification of a payable to a fiduciary fund as a payable to an external party. Reclassification of resources received from a blended component unit as external activity