which of the following statements regarding interest methods of allocations is not true?

a. The term "interest methods of allocation" refers both to the convention for periodic reporting and to the several approaches to dealing with changes in estimated future cash flows

b.interest methods of allocation are reporting conventions that use present value techniques in teh absence of a fresh-start measurement to compute changes in teh carrying amount of an asset or liability from one period to the next

c. Interest methods of allocation are grounded in the notion of current cost

d. holding gains and losses are generally excluded from allocation systems

please answer and explain why..