Which of the Following Is Accurate Regarding a Federal Agency's

Which of the following is accurate regarding a federal agency's Statement of Net Costs?

A) Costs are reported within the broad categories of current, capital, and debt service
B) It is similar in presentation to the GASB government-wide Statement of Activities in that earned revenues are subtracted from costs to determine the net cost of government services.
C) Neither a nor b above
D) Both a and b above