Answers
b. In separate columns for each major Internal Service Fund
For external reporting purposes internal service fund financial information is aggregated and reported as a separate column in the statement of net position— proprietary funds; statement of revenues, expenses, and changes in net position—proprietary funds; and statement of cash flows—proprietary funds
In the government-wide statement of net position and statement of activities, internal service fund financial information is “collapsed” and reported in the Governmental Activities column of both government-wide financial statements, unless enterprise funds are the predominant participants in an internal service fund
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