23. which of the following items is included in the general fund operating statement?\na. depreciation…

Brief Explanations:

General fund operating statements focus on current - period financial resources. Expenditures represent the cost of goods or services used during the period and are included. Depreciation expense is not typically used in the general fund as it's an accrual - basis concept not in line with the modified accrual basis of the general fund. Capital assets are reported in the government - wide financial statements, not in the general fund operating statement. Retained earnings are for for - profit entities, not for the general fund which is part of governmental accounting.

Answer:

B. Expenditures