D.) If your government has a CAFR, look to any combining statements and list the nonmajor enterprise funds. List the internal service funds. E.) Look at the financial statements from the point of view of a financial analyst. Write down the unrestricted net assets balances for each of the major enterprise funds, and (if you have a CAFR) the nonmajor enterprise funds and internal service funds. Look at the long-term debt of major enterprise funds. Can you tell from the statements or the notes whether the debt is general obligation or revenue in nature? Write down transfers for each of the funds. Compare these numbers with prior years, if the information is provided in your financial statements. Look at the transfers. Can you tell if the general government is subsidizing or is a subsidized by enterprise funds