Which of the Following Statements Is True

Which of the following statements is true?

A) Accumulated depreciation is the amount of depreciation on the income statement for the current year.
B) Current liabilities are debts expected to be paid out of current assets within the next year.
C) Current assets are resources of a company which might include cash and copyrights.
D) Property,plant,and equipment are classified as intangible assets on the statement of financial position.