The availability criterion for governmental fund revenue recognition applies to governmental fund Property tax revenues. Charges for services. Intergovernmental revenues. Interest and penalties on taxes. All of the above.

The correct answer is All of the above.

Explanation:

The Asset is ordered according to the availability or liquidity criteria. Availability or liquidity is understood as the degree or ease with which a good or a right will become effective or liquid.

The Liability is ordered following the enforceability criteria. The degree of enforceability of an obligation depends on the period in which the fulfillment of this obligation will be demanded from the company.