on january 1 year 2 a city of acquired two general used municipal vehicles at cost of 40,000 each . the vehicles were expected to have a useful life 5 yr.,and no salvage value. Depreciation is calculated on a straight- line basis. There is no debt associated with the purchase of the vehicle.

what adjustment are needed to prepare government-wide financial statement from the city calender year 2 fund-level financial statement?