A County's Operating Statement for Governmental Funds Reports General Government

A county's operating statement for governmental funds reports general government expenditures of $25 million. The statement of activities reports general government expenses of $62 million. Which one of the following items would not help explain why general government expenses are greater than general government expenditures?

A) The $62 million of expenses includes accrued expenses not requiring current resources.
B) The $25 million of expenditures does not include depreciation on general government capital assets.
C) The $25 million of expenditures includes principal payments on debt.
D) The $52 million of expenses includes pension benefits earned by general government employees this year.