What is the definition of an asset? O A. U.S. GAAP defines an asset as the net assets, or equity of an entity. This residual interest in a company's assets remains after the claims of creditors have been satisfied and therefore represents the ownership interest. B. U.S. GAAP defines an asset as the probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. OC. Under U.S. GAAP, an asset is defined as a probable future economic benefit obtained or controlled by a particular entity as a result of transactions or events which take place within one year. OD. Under U.S. GAAP, an asset is defined as a probable future economic benefit obtained or controlled by a particular entity as a result of past transactions or events. Who are the primary financial statement user groups identified in the objective of financial reporting? (Select all that apply.) O A. Existing and potential investors B. Department managers OC. Lenders D. Other creditors E. Company owners