13) Which of the following statements is true? (3pts) An expenditure relates to the establishment of an appropriation O An expenditure typically recognizes accrued liabilities. An expenditure relates to the using up of an appropriation All of the above. 16) Under the modified accrual basis of accounting: 3pts) O Revenues are recognized when they are measurable, even if not available to finance expenditures. O Revenues are recognized when they are available to finance expenditures, even if not currently measurable. O Revenues are recognized when they are both measurable and available to finance expenditures. None of the above