Government accounting practices usually promote interperiod equity, while some do not. For the scenarios listed below, indicate whether interperiod equity is either promoted or undermined. Please provide a brief explanation of your answer. 

a) Financing the construction of capital assets by issuing 30-year serial bonds for capital assets with estimated lives of 30-years. 

b) Using resources provided by current-year taxpayers to pay for the pension costs of retired employees. 

c) Recognizing expenditures for the cost of supplies in the year they were used rather than in the year they were purchased. 

d) Financing a portion of current-period operating costs of a city's school system by issuing 30-year bonds. 

e) Posting wage payments made during the first week of a new year to the accounting records of the previous fiscal year, in which the salaries were actually earned.