Which of the Following Statements Concerning Financial Statement Presentation Is

Which of the following statements concerning financial statement presentation is not a true statement?

A) Intangibles are reported separately under Intangible Assets.
B) The balances of major classes of assets may be disclosed in the footnotes.
C) The balances of the accumulated depreciation of major classes of assets may be disclosed in the footnotes.
D) The balances of all individual assets, as they appear in the subsidiary plant ledger, should be disclosed in the footnotes.