Which of the following is incorrect with respect to encumbrances? Multiple Choice O The existence of an encumbrance suggests that the government has expressed an intent to use resources for a particular purpose and should not be classified as unassigned. O Once goods or services are received, the encumbrance is reversed for the original amount and a liability is recorded for the amount of the invoice. O Governments frequently choose not to record encumbrances for expenditures that are relatively predictable in amount such as salaries. O Governments may commit resources and record encumbrances in anticipation of appropriations