governmental entity

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In the statement of activities for a governmental entity, revenues such as charges for building permits,
garbage collection, and dog licenses are reported as which of the following?
A.Program revenues in the category “Capital Grants and Contributions.”
B.Program revenues in the category “Charges for Services.”
C.General revenues in the category “Charges for Services.”
D.General revenues in the category “Capital Grants and Contributions.”

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