The Deferred Revenue Account in Government Accounting Is Frequently Used

The Deferred Revenue account in government accounting is frequently used for

A) taxes billed that are not expected to be collected within 60 days of the fiscal year end.
B) taxes billed that are not expected to be collected based on a bad debt percentage history.
C) taxes that are to be remitted from another government agency in the second month before the fiscal year end.
D) taxes that are to be remitted from another government agency in the first month after the fiscal year end.