Which of Following Is Not a Similarity in the Accounting

Multiple Choice

Which of following is not a similarity in the accounting treatment for depreciation and cost depletion?

A) The estimated life is based on economic or productive life.
B) Assets subject to either are reported in the same classification on the balance sheet.
C) The rates may be changed upon revision of the estimated productive life used in the original rate computations.
D) Both depreciation and depletion are based on time.