Accrued inflows of revenues 9) Donations of capital assets are not recognized in governmental funds. Rather, donated capital assets are recorded: As liabilities with no future date As general fixed assets As special revenue funds As special government debt funds 10) Tax anticipation notes are an example of (4pts) Deferred assets Deferred liability Accrued assets Short-term operating debt 1 I 21 31:415 Accrued inflows of revenues 9) Donations of capital assets are not recognized in governmental funds. Rather, donated capital assets are recorded: As liabilities with no future date As general fixed assets As special revenue funds As special government debt funds 10) Tax anticipation notes are an example of (4pts) Deferred assets Deferred liability Accrued assets Short-term operating debt 1 I 21 31:415