Funds used in state and local government accounting and financial reporting are classified into three categories: (1) governmental funds, (2) proprietary funds, and (3) fiduciary funds. What measurement focus is used for each of these three categories, and what types of assets and liabilities are reported for each measurement focus? Revenues and expenditures are reported in governmental funds, and revenues and expenses are reported in proprietary funds. How do revenues and expenditures in governmental funds differ and expenses in proprietary funds