Which of the Following Is (Are)accurate Regarding a Federal Agency's

Which of the following is (are) accurate regarding a federal agency's Statement of Changes in Net Position?

A) The statement starts with the beginning of year balances in the net position accounts and reconciles these to the ending balances appearing on the agency's Balance Sheet.
B) Costs are measured using the accrual basis of accounting.
C) Both (a) and (b) above
D) Neither (a) nor (b) above