How to solve

Which of the following is true regarding the government$-$wide Statement of Activities?

Multiple Choice

In the government$-$wide Statement of Activities, "special items" are those items that are both unusual and infrequent and are not under the control of management.

The Statement of Activities includes depreciation expense.

Taxes levied, including those restricted to a particular purpose, are reported as program revenue.

Transfers between governmental and business type activities are eliminated and do not appear on the government$-$wide Statement of Activities.