Tuition waived by an educational institution in return for services to be provided by students (such as a research assistant or teaching assistant) are reported:

A. As a reduction in tuition revenue by directly reducing the revenue account or increasing a contra-revenue account.

B. As an adjustment to tuition revenue in the government-wide statements.

C. By deducting the waived fee from tuition revenue before it is recorded.

D. As an expense.