Below are some budgeting techniques which are used rarely (or more often) by government agencies and corporations. Which is true?

		Private sector	Public sector
a.	Encumbrance accounting	Often	Rarely
b.	Flexible budgeting	Rarely	Often
c.	Budget lapsing	Often	Rarely
d.	Zero-based budgeting	Rarely	Often
e.	None of the above

		Option A
		Option B
		Option C
		Option D
		Option E