Which of the Following Is a Definition of Revenue That

Which of the following is a definition of revenue that clearly represents an asset-liability approach?

A) Revenue results from the sale of goods and rendering of services and is measured by the charge made to customers, clients, or tenants for goods and services furnished to them.
B) Revenue represents gross increases in assets and gross decreases in liabilities measured in conformity with generally accepted accounting principles that result from those types of profit-directed activities.
C) Revenue should be identified with the period during which the major economic activities necessary to the creation and disposition of goods and services have been accomplished.
D) Revenues are the inflow or other enhancements of assets of an entity or settlement of its liabilities (or a combination of both) during a period from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations.