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In reconciling the fund balance for government activities to net position in government activities (government-wide basis), which of the following items is not a reconciling

In reconciling the fund balance for government activities to net position in government activities (government-wide basis), which of the following items is not a reconciling item?

a. Accrued interest on debt

b.

Net position of Internal Service Fund

c.

Long-term liabilities

d. Property Taxes Revenue

Capital assets used in government activities

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