Cy City's Municipal Solid Waste Landfill Enterprise Fund was established when a new landfill was opened January 3, 2005. The landfill is expected to reach capacity and close December 31, 2025. Cy's 2005 expenses would include a portion of which of the year 2026 expected disbursements?
I. Cost of a final cover to be applied to the landfill.
II. Cost of equipment to be installed to monitor methane gas buildup.
a. I only.
b. II only.
c. Both I and II.
d. Neither I nor II.