Rule: The criteria for determining major funds includes qualification as to revenues, expenditures/expenses, assets, or liabilities that are at least 10 percent of the associated total for ALL governmental OR enterprise (as appropriate) AND at least 5 percent of the total of the associated totals for ALL governmental AND enterprise funds. Choice "D" is correct. Governments evaluate the classification of major funds using aggregate revenues and expenditures/expenses and aggregate assets and liabilities.Choices "c", "b", and "a" are incorrect. Governments evaluate the classification of major funds using aggregate revenues and expenditures/expenses and aggregate assets and liabilities per the rule above, not fund balance/equity.