The acquisition of capital assets by a special revenue fund would be shown as: a. long term asset b. short term asset (supplies) c. expenditure d. cannot have capital acquisitions in governmental funds e. expense Under the traditional reporting method for infrastructure assets, which of the following are correct? (multiple answers are a possibility) a. new expenditures are written off over three years b. there does not have to be an entry to bring the original cost of the asset into the books and records of the entity c. new expenditures are immediately shown as expenses d. new expenditures are immediately shown as expenditures e. new expenditures for the infrastructure must be capitalized and depreciated over the estimated useful life