Which of the Following Statements Are True? Please Select All

Multiple Choice

Which of the following statements are true? Please select all that apply.

A) Depreciation is an accounting adjustment that allocates the cost of non-current assets to the accounting periods benefiting from their use.
B) Cash flows associated with non-current assets are the cash paid to acquire the assets.
C) Depreciation is not a cash flow.
D) Cash received on disposal of non-current assets when they are sold or scrapped at the end of their useful lives is not recognised in the statement of cash flows.