Which of the Following Is False Regarding the Allowance for Doubtful

Which of the following is false regarding the Allowance for Doubtful Accounts?

A) The Allowances for Doubtful Accounts is closed at the end of the fiscal year.
B) Cash realizable value reduces receivables in the statement of financial position by the amount of estimated uncollectible receivables.
C) Cash realizable value is also referred to as "amortized cost" by the International Accounting Standards Board.
D) Cash realizable value is also referred to as "accounts receivable(net) ".