B is corrent because an effective confirmation should be sent to parties who are likely to be able to respond meaningfully. In the case of property, plant, and equipment, those who supplied the item(s) may not have adequate records on historic sales and, therefore, will not be able to respond to the confirmation meaningfully.
A is incorrect because the stock registrar can reply as to the amount of stock outstanding.
C is incorrect because confirmations may be used effectively for inventories which are, for example, consigned.
D is incorrect because long-term creditors will generally keep current records of amounts owed them and this will make the use of confirmations effective.
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