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The Town of Elizabeth operates an old train station as an enterprise fund. The train station is on the national register of historic buildings. Because

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The Town of Elizabeth operates an old train station as an enterprise fund. The train station is on the national register of historic buildings. Because the town has held the building for such a long time, the Central Station Fund hos no long-term debt. The only capital assets recorded by the Central Station Fund are machinery and equipment. Businesses and individuals rent space in the building for private events, and the town provides all services related to the operation and maintenance of the building. Following is information related to the fund's operating activities 1. Rental income of $95,000 was accrued based upon reservations 2. Cash in the amount of $90,500 was received on accounts. 3. Cash expenses for the period included administrative services, $25,205; maintenance and repairs, $72,882; and utilities, $30,124 4. The Central Station Fund was awarded a $10,000 grant for historic preservation. All eligiblity requirements were met within the year, but the cosh had not been received ot year-end The grant is considered operating revenue 5. The Central Station Fund recelved a $60,000 transfer of funds from the General Fund 6. An adjusting entry was made for depreciation of $3,519. 7. At the end of the period, nominal accounts were closed Prepare a statement of revenues, expenses, and changes in fund net position. The net position balance at the beginning of the period was $60,129 Based on the information provided, does it oppeor that the Central Station Fund is required to be recognized as an enterprise fund under GASB standards? The Town of Elizabeth operates an old train station as an enterprise fund. The train station is on the national register of historic buildings. Because the town has held the building for such a long time, the Central Station Fund hos no long-term debt. The only capital assets recorded by the Central Station Fund are machinery and equipment. Businesses and individuals rent space in the building for private events, and the town provides all services related to the operation and maintenance of the building. Following is information related to the fund's operating activities 1. Rental income of $95,000 was accrued based upon reservations 2. Cash in the amount of $90,500 was received on accounts. 3. Cash expenses for the period included administrative services, $25,205; maintenance and repairs, $72,882; and utilities, $30,124 4. The Central Station Fund was awarded a $10,000 grant for historic preservation. All eligiblity requirements were met within the year, but the cosh had not been received ot year-end The grant is considered operating revenue 5. The Central Station Fund recelved a $60,000 transfer of funds from the General Fund 6. An adjusting entry was made for depreciation of $3,519. 7. At the end of the period, nominal accounts were closed Prepare a statement of revenues, expenses, and changes in fund net position. The net position balance at the beginning of the period was $60,129 Based on the information provided, does it oppeor that the Central Station Fund is required to be recognized as an enterprise fund under GASB standards

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