In the United States, the total number of households with television sets is approximately 200 million. To calculate the rating of an TV episode, if the number of households tuned to the show was 15 million, then the rating would be:

Which of the following characteristics are emphasized in the accounting for state and local government entities? i. revenues should be matched with expenditures to measure success or failure of the government entity. ii. there is an emphasis on expendability of resources to accomplish objectives. a. i only b. ii only c. i and ii d. neither i nor ii