Fund Disclosure. In the balance sheet(s) or statements(s) of net position displaying information for the internal service fund(s), are assets classified in accord with practices of profit-seeking business, or are current, capital, and other assets not separately displayed? If there are receivables other than from other funds or other governments, are allowance for estimated uncollectibles provided? Are allowances for depreciation deducted from related capital asset accounts? Are current liabilities and long-term debt properly distinguished in the balance sheet? Are long-term loans from other funds properly distinguished from capital contributions received from other funds? Are budgetary accounts (Estimated Revenues, Appropriation, Encumberances) used by the internal service funds? From what sources were revenues actually obtained by each internal service fund? How are costs and expenses of each fund classified? Are noncash expenses, suh as depreciation, separately disclosed? Do the revenues of each fund exceed the costs and expenses of the period? Compute the net income (or net loss) of each fund in this category as a percentage of its operating revenue for the period. Does the net income (or net loss) for any fund exceed 5 percent of operating revenues? If so, do the statements or the accompanying notes explain how the excess is being used or how the deficiency is being financed?