For each item below, indicate whether that item would be added, subtracted or not included when reconciling

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For each item below, indicate whether that item would be added, subtracted or not included when reconciling the Balance Sheet --Governmental Funds to the Statement of Net Position Capital Assets Not used Bond proceeds B. Added Accrued Interest Owed Deducted Capital Outlay Net assets (assume a positive balance ) of an internal service fund

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For each item below, indicate whether that item would be added, subtracted or not included when reconciling

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