1) When a landfill operation is accounted for in an Enterprise Fund: a. the costs to close the landfill are recognized when incurred. b. post-closure monitoring is recognized when the landfill is closed. c. a portion of the estimate for closure cost and post-closure monitoring is recognized during each year the landfill is in operation. d. an estimate for closure cost and post-closure monitoring is recognized when the landfill is opened. 2) A difference in reporting on the balance sheet for a for profit business and a Not for profit entity is that current assets and current liabilities are reported in the for profit sector and the parallel accounts in not for profit are found in: a. Deferred accounts b. Fund accounts c. Donations d. Net assets