Why Is It Important for the Financial Analyst to Be

Why is it important for the financial analyst to be concerned with the details of the numerator when calculating a government's operating margin?

A) The numerator may be artificially overstated because of the failure to finance various expenditures and the inclusion of "one-shot" revenues
B) The numerator may be artificially overstated because of the inclusion of recurring transfers in
C) The numerator may be artificially understated because of the inclusion of recurring transfers out
D) The entity may have a policy of annually financing a small portion of its capital asset acquisitions through the General Fund