Which of the following statements about Special Assessment Debt Service Funds is false?

a. Most of the receivables in a typical Special Assessment Debt Service Fund are noncurrent.

b. Revenue accounting for special assessments follows the same principles as that for property taxes.

c. Debt Service Funds must be used to service all debt issued for special assessment capital projects even if the government is not obligated in any manner for the debt.

d. It is common for deferred revenues to be reported in a Special Assessment Debt Service Fund.