Which of the Following Best Describes an Accrual Adjustment

Which of the following best describes an accrual adjustment?

A) It records a transaction in a way that delays or defers the recognition of an expense or revenue.
B) It is initially recorded as an asset but become expense over time or through normal operations of the business.
C) It is initially recorded as liabilities but become revenues over time or through normal operations of the business.
D) It is created when a revenue or expense has been earned or incurred but has not been recorded.