Which of the Following Statements Is False with Respect to Modified

Which of the following statements is false with respect to modified accrual accounting?

A) Generally, expenditures are recorded and fund liabilities are recognized when goods and services are received, but only to the extent that there are resources available in the fund.
B) Many expenditures are accrued, even in governmental funds.
C) Expenditures for claims and judgments, compensated absences, pensions and landfill closure and postclosure care costs of governmental funds should be recognized to the extent that the liabilities are going to be paid with available resources.
D) Debt service expenditures for principal and interest are recorded when due. This means that debt service expenditures are not accrued, but are recognized and fund liabilities are recorded on the maturity date.