In Fiscal Year 2011 the "Expenditures-2010" Account Represents

In fiscal year 2011 the "Expenditures-2010" account represents

A) Excess expenditures in 2010 that will be offset against appropriations for 2011.
B) Goods or services received in 2010 which the government has no record of ordering.
C) Amount of expenditures for goods ordered in 2010 that were received in 2011 and chargeable to appropriations of 2010.
D) The amounts of purchase orders issued in 2010 that were intended to be paid in full from appropriations for 2011.