In a Reconciliation of Fund Balances-Governmental Funds to Net Position-Governmental

Multiple Choice

In a reconciliation of fund balances-governmental funds to net position-governmental activities, which one of the following is a correct reconciliation item?

A) Add capital lease obligations of governmental funds
B) Add the net position of internal service funds
C) Add the proceeds from sale of capital assets
D) Add property taxes receivable expected to be collected after 60 days