Final answer:
A snowplow purchased by a government is recorded as a capital asset in the general journal as it is a long-term asset that provides years of benefit. Expenditures are the amounts spent, which include capital asset purchases, but once bought, it's considered a capital asset.
Step-by-step explanation:
When a snowplow is purchased by a government, it should be recorded in the governmental activities general journal as a capital asset. This is because the snowplow is a long-term asset that will provide benefits for several years. Expenditures are the amounts spent by the government, including the purchase of capital assets. However, once the purchase is made, the snowplow itself becomes a capital asset on the government's balance sheet. Appropriations refer to the amount of money that has been authorized by law to be spent for particular purposes, while expenses are associated with the costs of goods or services consumed within the current period.