To Achieve Matching of Hedge Gains and Losses Against Losses

To achieve matching of hedge gains and losses against losses and gains on the hedged item, accounting for hedges of receivables denominated in foreign currency:

A) Uses hedge accounting for the hedge, but not the receivable
B) Uses hedge accounting for the receivable, but not the hedge
C) Uses hedge accounting for both the hedge and the receivable
D) Does not use hedge accounting for either the hedge or the receivable