https://docs.servicenow.com/bundle/washingtondc-it-business-management/page/product/project-management/task/t_CreateAExpenseLine.html
Expense line could be associated to user (resource), fixed assets or CI (software). The only option that does not coincide with any of these categories is program, so D is the answer
The answer is D. Program.
A project expense line is a cost associated with a specific source, such as a resource, fixed asset, or software. A program is not a specific source, but rather a collection of projects. Therefore, a project expense line cannot be associated with a program.
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