A Company Buys a Corrugated-Metal Building to Store Fertiliser

Multiple Choice

A company buys a corrugated-metal building to store fertiliser. Because of a change in plans, no fertiliser is ever stored in the building, but it rusts away due to exposure to the rain. What kind of depreciation is this?

A) a functional loss
B) a time-related physical loss
C) a use-related physical loss
D) a technological loss
E) a social loss