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h ' Financial Statements <br /> . Government-Wide FS (p. 14-15) <br /> . These are the new statements <br /> . Statement of net assets <br /> . Statement of activities <br /> . Excludes Fiduciary Activities <br /> • Different than Fund FS <br /> . Accounts for capital assets <br /> • Including depreciation <br /> ® Detail provided in Note 5 (page 34) <br /> . Full accrual revenue <br /> . Long-term liabilities included in statement of net assets <br /> . Accrued interest on long-term debt <br /> . This statement has no impact on managing your day- <br /> to-day operations or the way you budget <br />