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Ammonia is indeed considered a toxic substance when leaked, which makes that statement the most accurate regarding its characteristics as a refrigerant. It is commonly used in industrial refrigeration due to its effective thermodynamic properties. However, safety is a major concern, and exposure to ammonia can pose significant health risks. Therefore, proper ventilation and safety precautions are essential in systems utilizing ammonia to mitigate potential risks associated with leaks.

Other statements, while discussing relevant aspects of ammonia, do not accurately reflect its overall profile as a refrigerant. For instance, ammonia has a low global warming potential, making it environmentally preferable in that context. Maintenance costs can also vary, but ammonia systems typically require specialized knowledge for efficient and safe operation, as they involve handling high pressures and potentially hazardous situations. Thus, stating that non-specialized training is adequate would misrepresent the safety and technical aspects involved in working with ammonia.