Which of the Following Statements Is Not True

Which of the following statements is not true?

A) The head of a cost centre is held accountable for the expenditures incurred by her department.
B) The head of a revenue centre is held accountable for the revenues generated by her department.
C) The head of a profit centre is held accountable for the expenditures incurred and also the revenues generated by her department.
D) The head of an investment centre is held accountable for the profit generated by her department relative to the assets held in her department.
E) The most widely-used performance measure in investment centres is Residual Income.