What classification applies to gains from the sale of capital assets that are not associated with impairment?

Gains from the sale of capital assets that are not associated with impairment are typically classified as general revenue. This classification reflects that such gains are a result of capital transactions and are not linked to the organization's ongoing operational activities. In public sector accounting, these gains can be significant as they can provide resources that support various governmental functions and initiatives.

General revenue encompasses income generated from various sources, which plays an essential role in funding government operations and programs. By recognizing gains from the sale of capital assets as general revenue, organizations can accurately report this inflow and ensure that their financial statements represent a true picture of the economic activities that have occurred.

Within the context of the other options, adjustments to program expenses pertain to reallocating financial resources for better alignment with budgetary goals, while operating grants and contributions specifically refer to financial support for day-to-day operational activities. Additionally, capital grants and contributions are focused on funding for capital projects or improvements, not for gains from sales of assets. Hence, these distinctions further reinforce why the correct classification is general revenue.