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At the government-wide level, the statement of activities calculates net revenues (expenses) by offsetting program revenues to total expenses. Which of the following is not

At the government-wide level, the statement of activities calculates net revenues (expenses) by offsetting program revenues to total expenses. Which of the following is not a program revenue?

A. Operating Grants and Contributions.

B. Miscellaneous Revenues.

C. Capital Grants and Contributions.

D. Charges for Services.

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