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D is corrent. Fixed assets other than those accounted for in proprietary funds are general fixed assets. General fixed assets are reported in the governmental activity column in the government-wide Statement of Net Position rather than in governmental funds. General fixed assets do not represent financial resources available for expenditure, but are items for which financial resources have been used and for which accountability should be maintained. Their inclusion in the financial statements of a governmental fund would increase the fund balance, which could mislead users of the fund balance sheet. Therefore, none of the items listed would be classified as fixed assets in the general fund balance sheet.
A is incorrect. General fixed assets are reported in the governmental activity column in the government-wide Statement of Net Position rather than in governmental funds.  
B is incorrect. General fixed assets are reported in the governmental activity column in the government-wide Statement of Net Position rather than in governmental funds.   
B is incorrect. General fixed assets are reported in the governmental activity column in the government-wide Statement of Net Position rather than in governmental funds.