Which of the Following Is Not True

Which of the following is not true?

A) Most derivative acquisitions represent marketable securities held as current assets.
B) The cash flow from operations section shows a subtraction for the increase in the current asset accounts in an amount equal to the firm's expenditure to acquire the derivative.
C) If the firm classifies the derivative as a nonoperating asset, then the cash outflow appears in the investing section of the statement of cash flows.
D) Subsequent to acquisition, the firm may report changes in the fair value of the derivative in income.
E) Firms engage in transactions involving derivatives and for the most part, the complex parts of these transactions occur before the firm has acquired the derivative.