Choice "D" is correct. When special assessment debt is to be repaid from general resources of the government, the debt should be recorded as general long-term liabilities in the governmental activities column of the government-wide statement of net position as is any debt that is to be repaid from general resources.Choice "a" is incorrect. Since the measurement focus of governmental funds is the flow of financial resources, the general fund does not report long-term debt.Choice "b" is incorrect. The agency fund reports special assessment debt that will be repaid by collections from third parties, not by general resources of the government.Choice "c" is incorrect. The capital projects fund accounts for resources used in the acquisition and construction of major fixed assets.