Includable component units O a Are not separately reported on the Government-wide Financial Statements reporting using discrete presentation b. That are themselves governmental in nature are included in the Governmental ativites section of the Government wide Statement of Activities when reporting using discrete presentation Oc. That are discretely presented are combined in one column that is presented to the right of the Total column on the Government-wide Statement of Activities Od. That operate as internal Service Funds are included in the Business-type activities section of the Government-wide Statement of Activities when reporting using discrete presentation