Which of the Following Statements Is NOT Correct

Which of the following statements is NOT correct?

A) intangible assets are to be derecognised when there are no expected future benefits from the asset;
B) amortisation of an intangible with a finite useful life does not cease when the asset becomes temporarily idle;
C) amortisation of an intangible with an indefinite life does not cease when the asset is retired from active use;
D) gains or losses on disposal are calculated as the difference between the proceeds on disposal and the carrying amount at point of sale, with amortisation calculated up to the point of sale.