How Are Intermediate Goods Accounted for When Calculating GDP

Multiple Choice

How are intermediate goods accounted for when calculating GDP?  

A)  The value of all intermediate goods is included in GDP. 
B)  The value of intermediate goods is included in GDP only if they were produced in the previous year. 
C)  The value of intermediate goods is included in GDP only if they are purchased by firms rather than by households. 
D)  The value of intermediate goods is included in GDP only if they are part of inventory.