Definition: In this task, you're given a statement, and three sentences as choices. Your job is to determine which sentence clearly disagrees with the statement. Indicate your answer as '1', '2', or '3' corresponding to the choice number of the selected sentence.
Input: Statement: More precisely, appropriations used is recognized as an other financing source in determining the entity's operating results when the entity receives goods and services or provides benefits, grants, or other transfer payments. Choices:  1. The other financing source has become a catch-all umbrella of a term that leaves finance professionals uneasy. 2. Appropriations used isn't categorized as an other financing source. 3. Appropriations used is categorized as an other financing source.

2