1. Under GASB standards, intangible assets include a. Computer software internally generated by government personnel. b. Water rights. c. Leased assets. d. All of the above. 2. Two new 3D printers were purchased for use by the city clerk's office using General Fund resources. The printers cost $25,000 each; the city's capitalization threshold is $5,000. Which of the following entries would be required to record this transaction? a. General Fund Equipment Vouchers Payable b. Governmental Activities Expenses Vouchers Payable c. General Fund Expenditures Vouchers Payable Debits Credits 50,000 50,000 50,000 50,000 50,000 50,000