Calculate the amounts that the Village should report as expenses for each of its programs in its government-wide statement of activities for the year ended December 31, 2015

Solution:
Program		Reduce ISF Billings	Reported Expenses
General
Police
Fire
Parks
Totals

The Village of Delmar is preparing its government-wide statement of activities for the yuear ended December 31, 2015. Analysis of the data accumulated thus far shows the following expenses for each of its programs:

Program	Salaries	Supplies	ISF Billings	Total Expenses
General	250,000	45,000	20,000	315,000
Police	675,000	75,000	35,000	785,000
Fire	380,000	40,000	30,000	450,000
Parks	200,000	35,000	15,000	250,000
Total	1,505,000	195,000	100,000	1,800,000

The ISF billings are from the village's Motor Pool ISF. The ISF column of the proprietary funds statement of revenues, expenses, and changes in fund net assets, prepared by the Village, shows the following:

Charges for Services			100,000
Operating expenses
Personal services			70,000
Repairs and Maintenance			5,000
Depreciation			15,000
Total Operating expenses			90,000
Operating Income			10,000
Total net assets-beginning			45,000
Total net assets-ending			55,000