When a Hospital Uses Funds for Internal Record-Keeping Purposes,Plant Replacement

When a hospital uses funds for internal record-keeping purposes,Plant Replacement and Expansion Funds are used to report:

A) resources contributed by outsiders that can only be used to replace or expand the hospital's existing physical plant
B) resources contributed by outsiders and those designated by the hospital's governing board that can only be used to replace or expand the hospital's existing physical plant
C) capital asset expenditures
D) resources restricted by any legal agreement,such as a bond agreement or a trust arrangement