Which of the Following Is Not a Required Disclosure for Property

Multiple Choice

Which of the following is not a required disclosure for property, plant, and equipment under U.S. GAAP?

A) the amount of depreciation expense for the period
B) the accumulated depreciation at the end of the fiscal year by major class or in total
C) the balances of depreciable assets by major classes at the end of the fiscal year
D) the acquisition cost of each material asset acquired during the fiscal year