Materials in an appendix are NOT incorporated into the text because

A) they are controversial.
B) they include bad news.
C) they are lengthy,or lack direct relevance to the report.
D) they will not be interesting to anyone who reads the report.
E) they give away the recommendations that will be made later in the report.

Materials included in an appendix are often lengthy or lack direct relevance to the report and thus are not incorporated into the text. Their placement in an appendix allows interested readers to access additional information without disrupting the flow or coherence of the report's main arguments. The other options (A, B, D, E) do not provide valid reasons for why materials would be placed in an appendix.