Which of the Following Is NOT Required to Be Reported

Multiple Choice

Which of the following is NOT required to be reported in the financial statements or disclosed in the accompanying notes?

A) Balances of major classes of noncurrent operating assets at the balance sheet date
B) Gross historical cost and accumulated amortization for intangible assets at the balance sheet date
C) Gross historical cost and accumulated depreciation for tangible noncurrent operating assets at the balance sheet date
D) A general description of the cost allocation methods used with respect to major classes of noncurrent operating assets