Fixed assets of proprietary funds are referred to as fund capital assets.All other fixed assets are considered general capital and can be found in the:

Question

Quizplus · Accepted Answer

The fixed asset account group contains all fixed assets that are general capital assets, including those not associated with proprietary funds. Restricted and unrestricted assets account groups are not related to fixed assets and are used to track fund balances. Temporarily restricted assets account group is limited to tracking assets with temporary restrictions on their use.

Fixed Assets of Proprietary Funds Are Referred to as Fund