If a government both created and can abolish a potential component unit, it is financially accountable for that other entity

a. unless the potential component unit has a separately elected governing body.

b. unless another government appoints a voting majority of the potential component unit’s governing board.

c. unless it is unlikely that the government would ever exercise its authority to abolish the potential component unit.

d. if it has the ability to impose its will over the potential component unit or has a financial benefit or burden relationship with it.