With Regard to the Resources Dedicated to the Acquisition of Fixed

With regard to the resources dedicated to the acquisition of fixed assets which will be used in general government activities, which of the following is true?

A) Governments must maintain capital project funds for resources that are legally restricted to the acquisition of fixed assets.
B) Governments may maintain capital project funds for resources that are legally restricted to the acquisition of fixed assets.
C) Governments may account for any resources dedicated (whether legally or not) to the acquisition of fixed assets in any of the governmental funds.
D) Government must account for all resources set aside for fixed asset acquisition in a capital project fund.