Which of the following statements is NOT true about lockout/tagout?

Which of the following statements is NOT true about lockout/tagout?
A. Lockout/Tagout involves placing a physical lock and a tag on electrical equipment
B. Lockout/Tagout is intended to ensure that electricity is not returned to the equipment by anyone until it is safe.
C. Lockout/Tagout is necessary prior to working on electriikcal equipment
D. Lockout/Tagout is to be used only in extreme cases of potential electrical hazard