Which of the Following Statements Related to a Service Provider

Multiple Choice

Which of the following statements related to a Service Provider is incorrect?

A) A Service Provider commonly will not carry inventory or cost of goods sold accounts.
B) Occasionally, a Service Provider will carry goods for sale that complement the service provided.
C) Most costs for a Service Provider are expensed as incurred instead of going through the balance sheet.
D) A Service Provider commonly will carry inventory and cost of goods sold accounts similar to a Merchandiser.