Which of the Following Statements About Liabilities Is NOT True

Which of the following statements about liabilities is NOT true?

A) An intention to repair a machine in six months' time does not give rise to a liability.
B) If a liability is to be reliably measured,estimation procedures cannot be used.
C) For a liability to exist,the entity must not be able to avoid the sacrifice of economic resources.
D) A liability is a present obligation arising from past events.