for your answer. a. A pension trust fund appears in the government-wide financial statements but not in the fund financial statements. b. Permanent funds are included as one of the governmental funds. c. A fire department places orders of $20,000 for equipment. Later, the equipment is received but at a total cost of $20,800. In compliance with requirements for fund financial statements, an encumbrance of $20,000 was recorded when the government placed the order, and recorded an expenditure of $20,800 when the equipment arrived. d. A city reports a landfill as an enterprise fund. At the end of Year 1, the government estimated that the landfill will cost $800,000 to clean up when it is eventually full. At that time, it was 12 percent filled. At the end of Year 2, it is 20 percent filled, and the estimated cost of the cleanup was changed to $860,000. No payments are due for several years. Fund financial statements for Year 2 should report a $76,000 expense. e. A city reports a landfill in the general fund. At the end of Year 1, the government estimated the landfill will cost $900,000 to clean up when it is eventually full. At that time, it was 11 percent filled. At the end of Year 2, it is 20 percent filled, and the estimated cost of the cleanup was changed to $850,000. No payments are due for several years. Government-wide financial statements for Year 2 should report a $71,000 expense. f. A custodial fund has neither revenues nor expenditures but reports expenses. g. A city leases several ambulances to use for five years although they have an expected life of 10 years. The city must determine whether this is an operating lease or a financing lease. h. A city has an old school building that it leases to a hospital for its entire remaining life. The city must remove the school building from its government-wide financial statements. i. A city leases several large trucks to use by its fire department for the next eight years. Total payments will be $260,000. The present value of those payments at an appropriate interest rate is $173,000. On the date of signing, the city immediately records an expenditure and another financina source of $173,000 for its fund financial statements