The statement of revenues, expenses, and changes in fund net position for proprietary funds

$A.$ Combines special and extraordinary items in a subtotal presented before nonoperating revenues and expenses.

$B.$ Must report revenues at gross amounts, with discounts and allowances disclosed parenthetically.

$C.$ Distinguishes between operating and nonoperating revenues and expenses.

$D.$ Must define operating items in the same way as in the statement of cash flows