Which of the following is not a category of program revenue reported on the statement of activities at the government-wide level?
A) General program revenues.
B) Charges for services.
C) Operating grants and contributions.
D) Capital grants and contributions.

Question

Quizplus · Accepted Answer

All of the other categories listed (charges for services, operating grants and contributions, and capital grants and contributions) are program revenues that would be reported on the statement of activities at the government-wide level. General program revenues, on the other hand, represent revenues that are not specifically associated with any particular program or function, and are reported separately from program revenues.

Which of the Following Is Not a Category of Program