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The City of Rapid Creek Acquired a Used Front-End Loader

Question 34

Multiple Choice

The city of Rapid Creek acquired a used front-end loader from a road contractor for use at the landfill which is accounted for in an Enterprise Fund.The loader had a fair value of $54,000 and a historical cost of $90,000.The city paid the contractor $50,000 for the loader.At what amount should be front-end loader be reported in the government-wide financial statements?


A) $50,000.
B) $54,000.
C) $90,000.
D) It should not be reported in the government-wide financial statements.

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