Sales Revenues of a Utility for a Certain Fiscal Period

Sales revenues of a utility for a certain fiscal period

A) Are equivalent to total debits to Customer Accounts Receivable for that period.
B) Include receivables billed during a fiscal period,plus receivables billed early in the next year if meters were read before year-end.
C) Should be reported on the cash basis for the sake of conservatism.
D) Include billed receivables and an accrual for unbilled receivables as of the balance sheet date.