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Under GASB Statement No . 5 4 , what is the hierarchy classification of fund balances? a . Spendable, unrestricted, committed, assigned, unassigned b .

Under GASB Statement No.54, what is the hierarchy
classification of fund balances?
a. Spendable, unrestricted, committed, assigned,
unassigned
b. Nonspendable, restricted, committed, assigned,
unassigned
c. Nonspendable, unrestricted, committed, assigned,
unassigned
d. Spendable, restricted, uncommitted, assigned,
unassigned
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