If a Not-For-Profit Organization Has Revenues in Excess of $500,000

If a not-for-profit organization has revenues in excess of $500,000, how must it report its capital assets?

A) All asset purchases must be immediately and entirely expensed.
B) All capital assets must be capitalized and amortized.
C) All capital assets must be capitalized but not amortized.
D) All capital assets must be disclosed in a note to the financial statements.