Of the Following Costs Related to the Develop?ment of Natural

Multiple Choice

Of the following costs related to the develop?ment of natural resources, which one is not a part of depletion cost?

A) Acquisition cost of the natural resource deposit
B) Exploration costs
C) Tangible equipment costs associated with machinery used to extract the natural resource
D) Intangible development costs such as drilling costs, tunnels, and shafts