$3.$ Which of the following characteristics distinguishes a government or not$-$for$-$profit entity from a business?

a$.$ There is always a direct link between revenues generated and expenditures$/$expenses incurred.

b$.$ Capital assets are used to produce revenues and save costs.

c$.$ Revenues are always indicative of demand for goods and services.

d$.$ The mission of the entity may include goals other than maximizing profit.