Value Stream Income Statements, Which Are Part of a Lean

Multiple Choice

Value stream income statements, which are part of a lean accounting system, have all the following characteristics except:

A) They report segment profits in the form of value streams.
B) They attempt to separate out the short-term effects of reductions in inventory.
C) They separate traceable from non-traceable costs on the income statement.
D) They calculate average costs for units in each value stream.
E) They eliminate the need to deal with indirect costs.