Which of the following statement is not true ?

(A) Retention money is withheld to ensure completion of entire contract and compliance with the terms of the contract.

(B) In the case of large contracts, the system of progress payment is adopted.

(C) Profits on incomplete contracts should be considered in respect of work certified and uncertified both.

(D) Cost-plus contract ensures that a reasonable profit accrues to the contractor even in risky projects.