Which one of the following is NOT an accurate statement regarding Custom P&L Reports? A) The columns of Custom P&L Reports are similar to the columns of a Trend Report. B) Custom P&L Reports are used in hotel industry research projects such as Feasibility Studies. C) Custom P&L Reports can help determine profitability for a group of hotels. D) The rows of a Custom P&L Report are similar to the rows in a Profit and Loss Statement