Problem

Which of the following actions is not required to convert data from the governmental fund...

Which of the following actions is not required to convert data from the governmental fund financial statements to enable preparation of the government-wide financial statements?

A. Adding annual depreciation expense proportionately to functional expense categories.

B. Eliminating interfund payables and receivables between governmental funds.

C. Aggregating fund information.

D. Eliminating receivables and payables between governmental and enterprise funds.

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