Which of the Following Was NOT a Common Argument Against

Which of the following was NOT a common argument against the Accounting Standards Board's proposal that all capital acquisitions be capitalized and amortized?

A) Capitalization and amortization would be costly to apply.
B) It would change the nature of the operating statement from one that reflects resources spent to one that reflects the cost of resources used.
C) It would change the nature of the operating statement from one that reflects the cost of resources used to one that reflects resources spent.
D) Small not-for-profit organisations' financial statement users are only interested in seeing what money has been spent and what money is left over.