All of These Are Current Differences Between Government Finance Statistics

All of these are current differences between Government Finance Statistics (GFS) and Generally Accepted Accounting Principles (GAAP) reporting,except:

A) GPS has two performance statements whereas GAAP has only one statement of financial performance
B) GPS requires all borrowing costs to be recognised as expenses whereas GAAP, in some circumstances, allows them to be capitalised
C) GFS only recognises bad debts when they are written off and does not recognise expenses arising from establishing a provision for doubtful debts, whereas GAAP recognises expenses arising from establishing a provision for doubtful debts
D) Accrual accounting only applies to GAAP not to GFS