The statement that is incorrect concerning the 'StratEx' (strategic expenditure) component under Kaplan and Norton's framework is:
选项：

A: This type of expenditure is generally given priority by the firm above more routine types of expenditure
B: This type of expenditure generally involves investment assets that require a different form of analysis to tangible assets,
C: This type of expenditure should have its own line in the income statement
D: This type of expenditure does not always have a simple causal relationship with sales and operating levels
E:g. research and development, training