How are Internal Service Funds represented on the Statement of Net Position?

Internal Service Funds are typically represented in a single column on the Statement of Net Position. This presentation is consistent with the overall format of government financial statements, where Internal Service Funds are incorporated as part of the proprietary funds section.

Proprietary funds, which include both Internal Service Funds and Enterprise Funds, are generally reported on a combined basis in a single column to simplify the understanding of the overall financial position. This approach allows for easier comparison and analysis of the fund's financial health without overcrowding the statement with multiple columns that could complicate the presentation.

Thus, when reviewing the Statement of Net Position in governmental accounting, Internal Service Funds are seen alongside other proprietary funds in a unified manner, effectively summarizing the financial status of these funds.