Assertion-Reason relation
Humans are ureotelic animals, that means they excrete the nitrogenous wastes in the form of urea. Ammonia produced as a metabolic waste is highly toxic, hence, gets converted to urea before excretion through urine.
Major portion of urine is composed of water. The rest portion consists of urea, dissolved ions and other wastes.
Hence, the assertion statement is incorrect.
Human urine when is allowed to stand for some time, the urea in it gets decomposed to form ammonia. Hence, it smells strongly of ammonia. So, the reason statement is correct.