What is not about the changes suggested by GASB Statement No. 34? Select one answer.

	1.	Capitalize infrastructure information in the Government-wide Financial Statements.
	2.	Narrative discussion of the basic financial statement in the Managements Discussion and Analysis (MD&A) section.
	3.	The accrual basis accounting for the Government-wide Financial Statements.
	4.	Include the flow of revenues and expenses of the entire government in the Statement of Activities.
	5.	Include cash accounting in the Government-wide Financial Statements.