For items reported in the Restricted Assets section of an enterprise fund balance sheet, how are the related items reported in the liability and fund equity sections of the balance sheet?
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Common items in the Restricted Assets section of an enterprise fund balance sheet are cash and cash equivalent, investments, accrued interest receivable, due from other governmental agencies, due from other funds of primary government and other restricted assets. These assets are shown under the column of department to which they belong.
Corresponding to ...
Restricted Assets are discussed very comprehensively in this explanation.