Identify the items that require reconciliation between governmental fund statements and governmental activities at the government$-$wide level. $($Select all that apply$)$

interfund transfers between governmental funds that are not reported at the government$-$wide level adjusting for internal service funds' assets, liabilities, operating income $($loss$),$ and transfers capital outlays that are reported as capital assets in governmental funds but as expenditures at the government$-$wide level depreciation on capital assets that is reported as expense and contra$-$assets in governmental funds but is not reported at the government$-$wide level

reporting expenses on a modified accrual basis at the government$-$wide level