A．A resource owned by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
B．A resource over which an entity has legal rights as a result of past events and from which economic benefits are expected to flow to the entity
C．A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity
D．A resource to which an entity has a future commitment as a result of past events and from which future economic benefits are expected to flow from the entity