The City of Lewisville collected $600,000 in tap fees last year. Of this amount, $400,000 covered the direct costs of connecting customers to the citys water lines. The balance contributed to improvements in and maintenance of the overall water system. How should these fees be reported in the water utility funds statement of revenues, expenses, and changes in fund net position (e.g., should they be reported as operating or nonoperating revenues)? How should these fees be reported on the utilitys statement of cash flows (e.g., in which category of cash flows should they be reported)? How should the fees be reported on the citys government-wide statement of activities (e.g., as operating revenues or capital contributions)?