uses?

A$)$ Other financing sources are equivalent to gains and other financing uses are equivalent to losses.

B$)$ Both must be reported separately from revenues and expenditures in the statement of revenues, expenditures, and changes in fund balances.

C$)$ These terms are used for minor revenue or expenditure items that are peripheral to the government's mission.

D$)$ These terms are used to distinguish program revenues or expenses from general revenues or expenses.