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A state or local government's statement of changes in fiduciary net position O A. O B. Reports changes in net position for permanent funds. Does

A state or local government's statement of changes in fiduciary net position O A. O B. Reports changes in net position for permanent funds. Does not present information about changes in the net position of an agency fund. C. Reports changes in assets held in trust for other funds of the reporting entity O D. Includes changes that also are reported in the government-wide financial statements

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