In a Reconciliation of Change in Fund Balances-Governmental Funds to Change

Multiple Choice

In a reconciliation of change in fund balances-governmental funds to change in net position-governmental activities, which one of the following is not a correct reconciliation item?

A) Subtract amortization of deferred outflows from governmental debt refunding losses
B) Subtract the increase in accrued interest on governmental funds long-term debt
C) Subtract the increase in net pension obligation of governmental funds
D) Add the net loss on disposal of capital assets of governmental funds