All of the Following Statements Regarding Long-Term Liabilities Are Except

All of the following statements regarding long-term liabilities are except?

A) Liabilities not expected to be paid within the longer of one year or the company's operating cycle are reported as long-term liabilities.
B) Long-term liabilities include long-term notes payable, warranty liabilities, lease liabilities, and bonds payable.
C) Liabilities that do not have a fixed due date, but are payable on demand, are reported as long-term liabilities.
D) Long-term liabilities can be reported on the balance sheet in a single total or in multiple categories.
E) A single long-term liability can be divided between current and noncurrent sections on the balance sheet.