Which of the following is not an internal control deficiency related to factory equipment?
A. Checks issued in payment of acquisitions of equipment are not signed by the controller
B. All acquisitions of factory equipment are required to be made by the department in need of the equipment
C. Factory equipment replacements are generally made when estimated useful lives, as indicated in depreciation schedules, have expired
D. Proceeds from sales of fully depreciated equipment are credited to other income