Which of the following statements about debt management ratios is false?

A	There are two types of debt management ratios: capitalization ratios and coverage ratios.

B	Capitalization ratios use balance sheet data to measure the relative amount of debt financing used.

C	Coverage ratios use income statement data to measure the extent to which earnings (or cash flow) cover interest (or fixed financial) obligations.

D	The debt ratio is a capitalization ratio while the debt-to-equity ratio is a coverage ratio.

E	The debt ratio is defined as total debt divided by total assets.