Choice "D" is correct. For purposes of government-wide financial statements, internal service funds are normally reported in the governmental activities column of the government-wide Statement of Net Position and the Statement of Activities since they are generally established to service the governmental funds.Choice "a" is incorrect. Internal services funds would not normally be reported in the business-type activities column of the government-wide financial statements even though they are proprietary funds. Usually the enterprise funds are exclusively reported in the business-type activities column since the internal service funds are established to service the governmental funds.Choice "c" is incorrect. Fiduciary activities are not reported in the government-wide financial statements. Internal service funds are normally reported as governmental activities.Choice "b" is incorrect. Exclusion of internal service fund activities from government-wide financial statement except for note disclosures is not appropriate. Internal service funds are reported as governmental activities.