In the Absence of an Explicit Requirement to Do Otherwise

In the absence of an explicit requirement to do otherwise, a government should:

A) Record an expenditure in a governmental-type fund only when cash is paid for a good or service.
B) Accrue a liability in a governmental-type fund in the period in which the government orders a good or service.
C) Accrue a liability in a governmental-type fund in the period in which the government incurs a liability.
D) Record an expenditure in a governmental-type fund when the usefulness of an asset has expired.