Which Statement Is FALSE

Which statement is FALSE?

A) An example of a leasehold improvement would be the installation of new paneling,walls,and a window air conditioner.
B) The lessee must select the shorter of either the useful life of the leasehold improvement or the remaining life of the lease to amortize the leasehold improvement.
C) Although they are technically intangible assets,leaseholds are frequently classified with plant assets on the balance sheet.
D) A leasehold is a right to use a fixed asset for a specified period of time beyond one year.
E) Leasehold improvements are subject to depletion.