Choice "A" is correct. The County would continue to show the managed facility as a capital asset.Choice "b" is incorrect. The County would continue to show the managed facility as a capital asset, not as a deferred outflow of resources.Choice "d" is incorrect. The County would continue to show the managed facility as a capital asset, not as a deferred inflow of resources. The $1,000,000 advance fee paid by Entertainment Management, Inc. would be initially recorded as a deferred inflow and recognized as revenue over time.Choice "c" is incorrect. The County would continue to show the managed facility as a capital asset, not purely as a note disclosure.