Which of the following is not a program revenues classification used in the governmental activities journal and reported in the government-wide statement of activities?
A) User fees.
B) Capital grants and contributions.
C) Charges for services.
D) Operating grants and contributions.

Question

Quizplus · Accepted Answer

User fees are considered a type of charge for services, so they are not a separate classification of program revenues in the context of governmental accounting and reporting. Charges for services (C) is the correct term used to encompass user fees and similar revenues.

Which of the Following Is Not a Program Revenues Classification