Which of the following statements is not typical of property, plant, and equipment as compared to most current asset accounts?

A. Relatively few transactions occur in property, plant, and equipment during the year.
B. A property, plant, and equipment cutoff error near year-end has a more significant effect on net income.
C. Property, plant, and equipment accounts typically have a higher dollar value.
D. The assets involved with property, plant, and equipment ordinarily have relatively longer lives.