Reclassifying Net Assets from Temporarily Restricted to Unrestricted

Reclassifying net assets from temporarily restricted to unrestricted:

A) ​is done when the unrestricted net assets fall below a predetermined threshold.
B) ​matches the net assets to the expenses they support.
C) ​does not require a formal journal entry.
D) ​may be done at the organization's discretion when an expense is incurred for a purpose for which both restricted and unrestricted net assets are available.