Which of the Following Items Would Likely Be in a Reconciliation

Multiple Choice

Which of the following items would likely be in a reconciliation between the governmental fund financial statements and the governmental activities column in the government-wide financial statements?

A) The inclusion of long-term liabilities in the government-wide financial statements and not in the governmental fund financial statements.
B) The inclusion of depreciation of capital assets in the governmental activities column of the government-wide financial statements and not in the governmental fund statements.
C) The additional accrual of some revenues and expenses in the government-wide financial statements that were not made in the governmental fund financial statements.
D) All of the above.