Which of the Following Best Describes Accrued Liabilities of the General

Which of the following best describes accrued liabilities of the General and Special Revenue Funds?

A) Liabilities need not be accrued.
B) Liabilities are accrued when expenses have been incurred but not paid.
C) Liabilities are accrued when measurable and cash is available to make the payment.
D) Liabilities are accrued when the expenditure, once incurred, is normally paid in a timely manner and in full from current financial resources.