Which statement is false?

The difference between sales and the cost of brought$-$in materials and services gives the value added by the organization.

The GPLA Model uses price indicies to adjust for general changes in the purchasing power of a country's monetary unit.

Under The CCA Model, expenses are recorded based upon historical costs rather than the current replacement cost of the asset employed.

Zimbabwe had one of the highest inflation rates in $2023.$

The Consumer Price Index is not a neutral assessment.