D is corrent because per GASB Codification Section 1400, an Enterprise Fund capitalizes its fixed assets within the fund since the fixed assets are used in the production of the goods or services provided and sold (i.e., similar to a "for-profit" organization).
A is incorrect because a Special Revenue Fund is a governmental fund. Fixed assets of governmental funds are capitalized only in the government-wide statements.
B is incorrect because per GASB Codification Section 1400, the fixed assets of the General Fund, which is a governmental fund, are accounted for only in the government-wide statements.
C is incorrect because per GASB Codification Section 1400, the fixed assets of Capital Projects Funds are governmental funds. Fixed assets of governmental funds are capitalized only in the government-wide statements.
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