Which of the Following Is True Regarding the Government-Wide Statement

Which of the following is true regarding the government-wide Statement of Net Position?

A) The government-wide Statement of Net Position reflects capital assets, net of accumulated depreciation, for both governmental and business-type activities.
B) The government-wide Statement of Net Position must be prepared in a classified format; that is, both assets and liabilities must be separated between current and long-term categories.
C) The government-wide Statement of Net Position includes all resources entrusted to the government; including governmental, proprietary, and fiduciary.
D) A reporting entity (primary government plus component units) total column is required.