Question: A county's operating statement for governmental funds reports general government expenditures of $25 million. The statement of activities reports general government expenses of $62 million.

A county's operating statement for governmental funds reports general government expenditures of $25 million. The statement of activities reports general government expenses of $62 million. Which one of the following items would not help explain why general government expenses are greater than general government expenditures?

A.

The $25 million of expenditures does not include depreciation on general government capital assets.

B.

The $62 million of expenses includes accrued expenses not requiring current resources.

C.

The $25 million of expenditures includes principal payments on debt.

D.

The $52 million of expenses includes pension benefits earned by general government employees this year.

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