Required Supplementary Information (Unaudited):. General Fund – Schedule of Revenues, Expenditures, and Changes in Fund.Capital assets, which include land, buildings, improvements other than buildings, machinery and equipment, and infrastructure assets (e.g. Our last year turbo tax all of a sudden added capital stock. Combining Balance Sheet - Non-major Governmental Funds. A-1. 84-85. Capital assets, which include land, buildings, machinery, equipment and infrastructure assets (e.g. Preparing a balance sheet presentation of merchandise inventory. i. Estimating the cost of inventory, using the retail and gross project method. Capital Stock and Capital Contributions.