5. The reserve for encumbrances—past-year account typically represents amounts recorded by a governmental unit for:

a Anticipated expenditures in the next year b Expenditures for which purchase orders were made in the prior year but for which expenditure and disbursement will be in the current year c Excess expenditures in the prior year that will be offset against the current-year budgeted amounts d Unanticipated expenditures of the prior year that become evident in the current year