Which of the following is not a category of program revenue reported on the statement of activities at the government-wide level? General program revenues. Charges for services. Operating grants and contributions. Capital grants and contributions.

Which of the following best defines net (expense) revenue as reported on the government-wide statement of activities? Expenses minus the total of program and general revenues. Expenses minus program revenues. The total of program and general revenues minus expenses. Program revenues minus expenses . Extraordinary items and special items are reported on the government-wide statement of activities: With normal recurring general revenues. As separate line items in the Function/Programs section of the statement of activities. As separate line items below General Revenues in the statement of activities. As separate line items above General Revenues.

Which of the following would not be reported as charges for services on the statement of activities? Parking fines. Business permits. Registration fees. Grant for summer programs.