Choose the definition and example for a rolling budget.
A. A rolling budgeting explicitly incorporates continuous improvement anticipated during the budget period into the budget numbers. The budget would incorporate continuous improvement resulting​ from, for​ example, employee suggestions for doing the work faster or reducing idle time.
B. The rolling budget is the usual starting point for the operating budget. The revenues are budgeted with the thought to​ "roll" the sales level to the highest obtainable level.
C. The rolling budget comprises the financial projections of all the individual budgets for a company for a specified​ period, usually a fiscal year. Before the fiscal year is​ over, a new budget is prepared for the next fiscal year.
D. A rolling budget is a budget or plan that is always available for a specified future​ period, by continually adding a period​ (month, quarter, or​ year) to the period that just ended. A​ four-quarter rolling budget for 2017 is superseded by a​ four-quarter rolling budget for April 2017 to March​ 2018, and so on.c