Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Funds

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Sample Statement of Revenues, Expenses, and Changes in Net Assets - Proprietary Funds

This statement will present each major enterprise fund in a separate column with all nonmajor enterprise funds aggregated into one column and all internal service funds aggregated into one column. The statement heading will read Proprietary Funds. Accordingly, this statement is intended for entities that have both enterprise and internal service funds.