Which of the Following Is Are Accurate Regarding a Federal

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

A) Net costs reported on the Statement of Net Costs may differ from those appearing in the Statement of Changes in Net Position, since the latter are measured on the budgetary basis.
B) The Statement of Net Costs provides greater detail about the cost of the Agency's programs, but agrees in total net cost reported on the Statement of Changes in Net Position
C) Both a and b above
D) Neither a nor b above