A Governmental Fund Statement of Revenues, Expenditures, and Changes in Fund

Multiple Choice

A governmental fund Statement of Revenues, Expenditures, and Changes in Fund Balances reported of $30 million, including capital outlay expenditures of $9 million. Capital assets for that government cost $90 million, including land of $10 million. Depreciable assets are amortized over 20 years, on average. The reconciliation from governmental changes in fund balances to governmental activities changes in would reflect aan:

A) Decrease of $1 million.
B) Increase of $l million.
C) Increase of $5 million.
D) Decrease of $4 million.