Which statement is true with respect to reporting for compensated absences by state and local governments?

Select one:

a. Only compensated absences expected to be paid with current financial resources are reported in the proprietary funds operating statement.

b. Most sick leave is accrued by governmental funds.

c. If the benefit depends on future services provided by the employee, an expense is not reported in the proprietary funds.

d. The compensated absence expense reported in the proprietary funds is generally lower than the compensated absence expenditure reported in the governmental funds.