Deferred Inflows and Outflows of Resources May Be Found on

Deferred inflows and outflows of resources may be found on

A) the government-wide statement of net position only.
B) the government-wide and proprietary funds statements of net position.
C) the proprietary and fiduciary funds statements of net position.
D) the government-wide, proprietary and fiduciary statements of net position and the governmental funds balance sheet.