Choice "C" is correct. Restricted fund balances represent resources whose use has been limited by external sources such as creditors (e.g., debt covenants), contributors, other governments, laws, constitutional provisions or enabling legislation.Choice "d" is incorrect. Non-spendable fund balances represent resources in a form that cannot be spent (e.g., inventories or prepaid expenditures) or are legally or contractually required to remain whole (e.g., permanent fund principal).Choice "b" is incorrect. Committed fund balances represent resources that can only be used for specific purposes pursuant to constraints imposed by formal action of the government's highest level of decision-making authority.Choice "a" is incorrect. Assigned fund balances are constrained by the government's intent to be used for specific purposes, but are neither restricted nor committed.