Which of the following columns is required in government-wide financial statements?

In government-wide financial statements, the primary government total column is a fundamental component. This column consolidates financial data for all the activities that are directly overseen by the government, providing an overall view of the financial position and results of operations of the primary government. This focus is crucial in demonstrating how resources are used and managed by the government entity, which is essential for accountability and transparency in public sector financial reporting.

The entity-wide total column that could be interpreted from the available choices generally refers to total revenues, expenses, and net position for the entire entity, which can incorporate component units as well. However, the explicit requirement for a primary government total column is essential for understanding the primary government's finances in a comprehensive manner.

Therefore, while considerations of entity-wide totals are important for full disclosure, the primary government total column is specifically required to reflect the financial transactions and balances directly related to the government as a whole. This requirement aligns with the principles established by governmental accounting standards, which aim to enhance transparency and accountability in governmental financial reporting.