If a Government Issues Debt to Finance Capital Acquisition by Another

If a government issues debt to finance capital acquisition by another government and the proceeds of the debt are a short time later delivered to the intended beneficiary government,how is the related long-term debt reflected in a governmental fund of the issuing government?

A) Other financing source and other financing use.
B) Other financing source and expenditure.
C) Revenue and expenditure.
D) It is not displayed on the face of the financial statements; however,it is disclosed in the notes to the financial statements.