(Proprietary Funds statement of net position accounting equation)

Proprietary funds are required to present a statement of net position using a specific equation as follow 

Assets + Deferred Outflows - Liabilities - Deferred Inflows. Fund Net Position

Which measurement focus and basis of accounting are required to be used to create this statement.

What types of assets and labilities are recorded in proprietary funds that are not recorded in go mental fund types?