Which of the Following Statements Is NOT Correct

Which of the following statements is NOT correct?

A) intangible assets are to be derecognised on disposal;
B) amortisation of an intangible with a finite useful life ceases when the asset becomes temporarily idle;
C) intangible assets are to be derecognised when there are no expected future benefits from the asset;
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.