Segregation of duties for the property management process should include all of the following, except:

A. The PP&E records function should be part of the custodial function.

B. If a periodic physical inventory of property, plant, and equipment is taken, the individual responsible for the inventory should be independent of the custodial and record-keeping functions.

C. The PP&E records function should be segregated from the general ledger function.

D. The function of initiating the purchase of a capital asset acquisition should be segregated from the final approval function