Assume a government reported $300,000 in capital outlay expenditures in the governmental fund statement of revenues, expenditures, and changes in fund balances. secondly, assume depreciation of capital assets amounted to $250,000, in the governmental activities column in the statement of activities. those adjustments would cause a decrease of $50,000 when preparing the reconciliation between the change in governmental fund balances to the change in net assets of governmental activities in the statement of activities. true or false?