Which of the Following Statements Is False

Which of the following statements is false?

A) Depreciation is recorded as an expense in an agency's proprietary accounts.
B) Vacation leave cannot be accrued at year-end unless the agency has sufficient appropriated funds to pay for it.
C) The account Undelivered orders - obligations,unpaid remains open at year-end until it is paid in the following year.
D) If the agency receives an invoice in an amount greater than the amount of the purchase order and agrees that invoice amount is correct,an adjustment is needed to the account "Allotments - realized resources."