Which of the following statements pertaining to reporting "net assets invested in capital assets" is incorrect? Multiple Choice The reporting of net assets invested in capital assets as a separate component of net assets is optional. Net assets invested in capital assets represents resources spent on and tied up in capital assets and therefore, not available for spending. If the restricted fund method is used to account for contributions, net assets invested in capital assets is equal to the unamortized portion of all capital assets (net of associated debt) purchased with restricted resources. If the deferral method is used to account for contributions, net assets invested in capital assets is equal to the unamortized portion of all capital assets (net of associated debt) purchased with unrestricted resources.