______________ arise from activities of governmental funds and that are not reported as fund liabilities of a proprietary or fiduciary fund

a. government wide liabilities

b. special

c. general long term liabilities

d. tax liabilities

A lease is classified as an operating lease unless one of these is met:

		a. lessor communicates to lessee on intent, purpose, and feasibility of renewal
		b. imminent cancellation of proposal
		c. lease term is equal or greater than 75 % estimated econ life of leased property
		d. Repurchasing of lease obligation