Choice "C" is correct. Gains or losses on disposals of governmental operations are displayed as a special item by the disposing government.Choice "b" is incorrect. Gains or losses on disposals of governmental operations are displayed as a special item by the disposing government, not an other financing source or use.Choice "d" is incorrect. Gains or losses on disposals of governmental operations are displayed as a special item by the disposing government, not a deferred inflow or outflow.Choice "a" is incorrect. Gains or losses on disposals of governmental operations are displayed as a special item by the disposing government, not a negative contribution.
