Which of the Following Could Never Be Considered Part of Assigned

Multiple Choice

Which of the following could never be considered part of assigned fund balance?

A) The finance director sets aside a substantial amount of resources for a special project.
B) Unassigned amounts loaned to another fund for more than one year.
C) Expected costs of orders outstanding at year end that are to be filled in the next fiscal year.
D) Fund balances remaining in a Special Revenue Fund after determining the appropriate balances for nonspendable fund balance, restricted fund balance, and committed fund balance.