Government-wide financial statements make a distinction between program revenues and general revenues. How is that difference shown?
a. Program revenues are offset against the expenses of a specific function; general revenues are assigned to governmental activities and business-type activities in general.
b. General revenues are shown at the top of the statement of revenues and expenditures; program revenues are shown at the bottom.
c. General revenues are labeled as operating revenues; program revenues are shown as miscellaneous income.
d. General revenues are broken down by type; program revenues are reported as a single figure for the government.