For the following items that require reconciliation between governmental funds financial statements and governmental activities financial statements at the government-wide level according to GASB standards, indicate which is the best appropriate terms.

A)	Always be subtracted from fund balancesgovernmental funds.
B)	Always be added to fund balancesgovernmental funds
C)	May be added to or subtracted from fund balancesgovernmental funds in arriving at net position of governmental activities.
	1, Capital assets used in govrnmental activites (A, B or C) 2. Long-term liabilities that are not payable in the current perios (A, B or C) 3. Net position of internal service funds that are primarily governmental in nature (A, B or C) 4. Accrued interest payable not due in the current period. (A, B or C)