Which of the Following Is Not True About Revenue Recognition

Which of the following is not true about revenue recognition with respect to long-term construction contracts?

A) Long-term construction contracts often are viewed as having a single performance obligation,because goods and services fail the "separately identifiable" criterion.
B) Long-term construction contracts often satisfy the criteria for recognizing revenue over time.
C) Long-term construction contracts require accounting for construction in progress as well as billings to customers.
D) Long-term construction contracts typically include multiple performance obligations because of all the different types of goods and services included for each project.