Which of the follow ing statements regarding goodwill is false?

a. Goodwill appears in the noncurrent asset section of the balance sheet.

b. When the amortization of goodwill was halted in 2002, cash flow s for those companies reporting goodwill increased accordingly.

c. When companies de\ elop goodwill internally rather than acquire the goodwill in an exchange, goodwill is not reported on the balance sheet.

d. None of the abo\ e are false.