Which of the Following Is False

Which of the following is false?

A) Relevance is the characteristic of accounting information that says the information would make a difference in a user's decision.
B) Accounts receivable would normally be classified as a current asset.
C) Accumulated depreciation would normally appear on the income statement.
D) The matching principle holds that all expenses incurred in the generation of revenue should be recognized in the same period as the revenue is earned.