Which of the following statements about intangible assets is least likely correct（）

A. Generally, internally produced intangible assets are not reported on the balance sheet.   B. In most countries, research and development costs are capitalized.  

C. Intangible assets are reflected at their purchase prices when acquired from an outside entity.

物资在保管保养期间要求做到哪“三勤”、“十不”？