If the Warren County General Fund has a long-term receivable from another county fund

(and the use of the proceeds when collected is not restricted, committed, or assigned), the receivable will be reported as

a. an advance from other funds with an equivalent amount of nonspendable fund balance.

b. an advance to other funds with an equivalent amount of nonspendable fund balance.

c. an advance to other funds and will be used in computing unassigned fund balance.

d. due from other funds with an equivalent amount of committed fund balance.