... percent of the total governmental or enterprise fund amount for the same element (assets, liabilities, and so forth), as applicable, and at least percent of the combined governmental and enterprise ... percent of the total governmental or enterprise fund amount for the same element (assets, liabilities, and so forth), as applicable, and at least percent of the combined governmental and enterprise ... and expenditures are A Optional under GASB standards for all funds B Required by GAAP for internal management reports only; not permitted for external financial reporting C Required by GAAP for...