Which of the Following Is Not a Formal Definition of Assets

Which of the following is not a formal definition of assets that has been used by the accounting profession in the United States?

A) Something represented by a debit balance that is or would be properly carried forward upon a closing of books of account according to the rules or principles of accounting, on the basis that it represents either a property right or value acquired, or an expenditure made which has created a property or is properly applicable to the future
B) Economic resources of an enterprise that are recognized and measured in conformity with generally accepted accounting principles as well as certain deferred charges that are not resources but that are recognized and measured in conformity with generally accepted accounting principles
C) Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events
D) Only those economic resources that can be severed from the firm and sold