If a city acquires a new office building under a capital lease agreement,

1. The cost of the building should be recorded in the ___________

2. The "cost" of the building is computed as ______________

3. A governmental fund should record the cost of the building as an Expenditure, offset by a credit to __________________

4. The liability for the capital lease should be recorded in the _______________

5. The liability should be computed as _________________