Rule: Major fund treatment for purposes of fund financial statement presentation requires that a fund be both 10% of its fund category's assets, revenues, or expenditures/expenses and 5% of the combined governmental and enterprise assets, revenues and expenditures/expenses. Choice "A" is correct. Four funds would be treated as major funds. Three of the funds meet the specific criteria for major fund treatment and the General Fund, even though it does not meet the criteria, is always treated as a major fund since, as the general operating fund of the government, to exclude that fund would reduce the usefulness of the fund financial statements. This question's focus is based purely on assets. The computation of major funds treatment based on asset criteria is as follows: