Which of the Following Is NOT an Advantage of Current

Which of the following is NOT an advantage of current purchasing power accounting?

A) All necessary units are restated in terms of a common measuring unit
B) It distinguishes between gains or losses on monetary liabilities or assets and 'real' gains or losses through trading activities
C) It requires only a simple objective adjustment to HC accounts
D) It is clear what CPP units are since they are the same as monetary units