When the Expected Cost to Dismantle and Remove an Asset

Multiple Choice

When the expected cost to dismantle and remove an asset exceeds the expected selling price of a depreciable asset, the difference is

A) added to cost to determine the depreciable base
B) deducted from accumulated depreciation in the year of disposal
C) not included in the calculation of depreciation expense
D) added to the depreciation expense in the year of disposal