Final answer:
The not commonly used classification among the program revenues in government accounting is 'User fees' because it is generally included under 'Charges for services' and not reported as a distinct category in official documents. The correct option is d.
Step-by-step explanation:
When considering program revenues in the context of government accounting, specifically within the governmental activities journal and the government-wide statement of activities, we look at different classifications of revenues that are directly associated with a program. These typically include Charges for services, Operating grants and contributions, and Capital grants and contributions. Each of these reflects a key way in which a government program might be funded: through fees for services rendered to the public, through operational support from grants and contributions, and through capital-funding grants and contributions which are often used for large, one-time expenses or investments in infrastructure and other capital assets.
Comparatively, User fees are generally considered to be a type of charge for service. However, the term 'user fees' itself is not commonly used as a distinct classification in the official financial statements and documents; it is typically regarded as a subset of 'charges for services'. Therefore, the answer to the question which of the following is not a program revenue classification used in the governmental activities journal and reported in the government-wide statement of activities is: d. User fees.