Fund balances to governmental activities changes net assets

Reference no: EM1352865

A governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances reported expenditures of $33,500,000, including capital outlay expenditures of $3,200,000. Capital assets for that government cost $56,000,000, including land of $3000,000. Depreciable assets are amortized over 20 years, on average. The reconciliation from governmental fund changes in fund balances to governmental activities changes in net assets would reflect a(n):
a) increase of $22,500,00
b) increase of $550,000
c) decrease of $550,000
d) increase of $400,000

Reference no: EM1352865

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