The FASAB requires that federal government agencies accrue nonexchange revenues when a specifically identifiable, legally enforceable claim to resources arises, to the extent that collection is probable and the amount is measurable. Thus, fines and penalties should be accrued

a) Upon expiration of the period during which the offender may contest a court summons

b) When the offender pays the fine before a court date

c) When the court imposes a fine

d) Any of the above would meet the criteria