A countys 2019 operating statement for governmental funds reports transportation expenditures of $19,000,000. The government-wide statement of activities reports transportation expenses of $55,000,000. Which one of the following items would not explain why the government-wide statement reports a higher number than the governmental funds statement?

a. The $19,000,000 does not include depreciation on transportation-related equipment.

b. The $55,000,000 includes accrued pension costs earned this year by transportation-related employees.

c. The $19,000,000 does not include expenses not paid in cash this year.

d. The $55,000,000 includes temporary loans made by the transportation-related funds.