Which of the Following Statements Regarding Capital Assets Is Not

Which of the following statements regarding capital assets is not ?

A) Proprietary funds routinely account for capital assets used in their operations within the fund financial statements.
B) Fiduciary funds do not account for property, plant, and equipment within the fund financial statements.
C) Because governmental funds account only for current financial resources, these funds do not record capital assets acquired by the funds.
D) General capital assets purchased or constructed with governmental fund resources are recorded in the governmental activities general ledger at the government-wide level.