Which of the Following Statements Is INCORRECT Regarding the Recording

Multiple Choice

Which of the following statements is INCORRECT regarding the recording of the related increase or accretion in the carrying amount of an asset retirement obligation (ARO) ?

A) Under ASPE, it is recognized as interest expense.
B) Under ASPE, it is recognized as an operating expense (but not as interest expense) .
C) Under IFRS, it is recognized as a borrowing cost.
D) The amount should be calculated using the same discount (interest rate) as was used
To calculate the initial present value of the ARO.