Under the Modified Accrual Basis, Revenues Are Considered Available to Finance

Under the modified accrual basis, revenues are considered available to finance current period expenditures if they are legally usable to finance expenditures of the period and

A) Earned.
B) Collected during the current period.
C) Collected in the current period or soon enough thereafter to be used to pay liabilities of the current period.
D) Objective measureable.