Which of the following statements about accounting and financial reporting for impaired capital assets is false?

a. Impairments deemed to be temporary are not reported as impairment losses.

b. GAAP do not require governmental entities to actively search for potentially impaired capital assets.

c. Construction stoppage is considered a common indicator of impairment.

d. A variety of methods are allowed by GAAP to measure the impairment loss of a capital asset.

e. Impairment is defined as a material unexpected decline in the life of a capital asset.