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The schedule of capital assets has a significant impact on the reconciliations between fund and government-wide statements.
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Check My Assignment!- As required by GASB Statement No. 34, the annual report includes reconciliations between: (1) total fund balance, governmental funds (per the funds statements), and net position of governmental activities (per the government-wide statements); and (2) net change in fund balance, governmental funds (per the funds statements), and change in net position of governmental activities (per the government-wide statements). In what way would the data provided in the accompanying schedules be incorporated into the two reconciliations? Be specific.
- The amount deleted from the equipment account ($452,194) exactly equals the amount deleted from the related accumulated depreciation account. Is this merely a coincidence? Would the amounts always be the same?
- Based simply on the amount of equipment retired, what would you estimate to be the average useful life of the equipment? Is this reasonable
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