B because because because because
Finance and Administration
The Finance and Administration Section Chief of the Incident Command System is split into four units:
1. Time Unit
Responsibility: Time recording of personnel
2. Procurement Unit
Responsibility: Contracts of Equipment rental supply
3. Compensation/ Claims Unit
Responsibility: Claims, Records, Compensation of workers
4. Cost Unit
Responsibility: Estimates collections. Monitor incident cost
It stands for "alcohol clinical training" when including alcohol, although that is not the most common usage of the acronym. More commonly it would stand for "american college testing".