Which of the Following Best Describes a Rolling Budget

Which of the following best describes a rolling budget?

A) It is a budget that continually outlines the amount required to roll over debt in a future period.
B) It is created continually by adding a month, quarter, or year to the period just ended
C) It is a budget that outlines budgeted expenses while utilizing a moving average
D) It is a budget that is submitted to a bank at the beginning of every month as per a loan covenant.