On fund-based financial statements, the costs of operating a solid waste landfill are

		a.Accrued on a pro-rated basis for each period based on the estimated costs.
		b.Accrued and amortized over the expected useful life of the landfill.
		c.Accrued in full when the costs can be estimated.
		d.Accrued in full when the costs can be estimated.
		e.Not recognized until the government spends the costs.