Restricted assets are most likely displayed in the balance sheet of a governmental entity:

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Enterprise funds are used by governmental entities to account for operations that are financed and operated in a manner similar to private business enterprises, where the costs of providing goods or services are recovered primarily through user charges. Restricted assets are often displayed in the balance sheet of an enterprise fund because they may be restricted by external parties or legislation for specific purposes.

Restricted Assets Are Most Likely Displayed in the Balance Sheet