When Governments Operate Landfills as Enterprise Funds, Which of the Following

Multiple Choice

When governments operate landfills as enterprise funds, which of the following is correct?

A) GASB requires that certain post-closure costs be estimated and accrued during the period the landfills receive solid waste.
B) GASB requires that a portion of future estimated costs be charged as an expense and liability of the landfill using units-of-production method as waste is accepted.
C) The purpose of recording post-closure expenses and liabilities is to match the estimated costs with the revenues during the period of time the waste is accepted.
D) All of the above are correct