The Entry to Re-Establish Encumbrances Related to Purchase Orders from the Prior

question 92

Multiple Choice

The entry to re-establish encumbrances related to purchase orders from the prior year would include:

• A) A debit to Fund Balance.
• B) A debit to Encumbrances Control.
• C) A credit to Budgetary Fund Balance - Reserved for Encumbrances.
• D) None of the above.

---

Definitions:

Dark Fiber

Unused optical fiber cables installed for future use in telecommunications, not currently active but available for lease by service providers or companies.

Basic Fiber

The fundamental, raw filaments used in making textiles or for other industrial purposes.

BYOD Phenomenon

Refers to "Bring Your Own Device," a policy allowing employees to use their personal devices for work-related activities, increasing flexibility but also presenting security challenges.

Technology Pressure

A situation where businesses or individuals feel compelled to adopt and integrate new technologies to stay competitive or relevant in the modern digital landscape.