Agovernmental fund statement of revenues, expenditures, and changes in fund balances reported expenditures of $30 million, including capital outlay expenditures of $5 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 net assets would reflect a(an):

Increase of $1 million.

Explanation:

Depreciation expense = (Capital assets cost - Land cost) ÷ Average Years

                                     = (90 - 10) ÷ 20

                                     = $4 million

Reconciliation from governmental changes in fund balances to governmental activities changes in net assets would reflect:

= capital outlay expenditures - Depreciation expense

= 5 million - 4 million

= $1 million

Therefore, there is an increase of $1 million.

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