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In the financial statements of a county government, a component unit is a government unit:
A. That issues its own bonds
B. That is geographically located in the county
C. For which the primary government is financially accountable
D. That has the same board members as the primary government
A countys operating statement for governmental funds has a line reporting transportation expenditures. Which item below may be included in this line?
| A. | Repayment of short-term loans from other funds |
| B. | Cost of transportation equipment purchased |
| C. | Accrued pension costs related to transportation workers |
| D. | Accrued interest expense on bonds issued to fund transportation activities |
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