A Proprietary Fund of a Government Has Some Donor-Restricted Assets

A proprietary fund of a government has some donor-restricted assets.Which of the following best describes where and how those assets will generally be displayed in the fund's financial statements?

A) In a separate restricted asset category on the statement of net position.
B) Intermingled with other assets on the statement of net position.
C) Intermingled with other assets on the statement of net position, but footnoted.
D) In a separate restricted fund.
Use the following information to answer #10 and #11.
Bowdon City voted to establish an internal service fund to account for its printing services.The city transferred $500,000 cash from the general fund to the newly created internal service fund.