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 lower 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.
C) 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.
D) The deferral method of accounting results in the same amount of revenue as the restricted fund method.