Which of the Following Statements Is correct with Respect to General

Multiple Choice

Which of the following statements is correct with respect to general long-term debt.

A) Long term debt is recorded in the individual funds, but not the government-wide statements
B) General long term debt included the noncurrent portion of capital lease arrangements, compensated absences and net pension obligation but not the principal portion of unmatured bonds.
C) Required disclosures for the government-wide statements include the Schedule of Changes in Long-term Debt and Schedule of Debt Service Requirements are required disclosures in the government-wide statements.
D) Since interest is accrued in the Debt Service Fund, no additional accrual is necessary when converting to the government-wide basis.