A Self-Insurance Internal Service Fund May $\textbf{ not }$

Multiple Choice

A self-insurance Internal Service Fund may $\textbf{ not }$ include which of the following in its charges to other funds?

A) A reasonable provision for profit over a period of time.
B) Charges based on actuarial or other acceptable estimates of costs.
C) A reasonable provision for expected future catastrophic losses.
D) An amount equal to current year costs.