What are general capital assets? How are they reported in the fund and government-wide financial statements? Explain what disclosures the GASB requires for capital assets in the notes to the financial statements. How are general long-term liabilities distinguished from other long-term liabilities of the government? How does the financial reporting of general long-term liabilities differ from the financial reporting of other long-term liabilities? What disclosures about long-term liabilities are required in the notes to the financial statements? Provide reference if possible