Which of the Following Statements Is TRUE

Multiple Choice

Which of the following statements is TRUE?

A) The deferral method of accounting generally results in a higher level of revenue than the restricted fund method.
B) The deferral method of accounting generally results in a higher level of revenue than the restricted fund method only if capital asset amortization is involved.
C) The deferral method of accounting generally results in a lower level of revenue than the restricted fund method.
D) The deferral method of accounting results in the same amount of revenue as the restricted fund method.