Certain Classes of Property,plant and Equipment,for Example,aircraft,might Comprise a Number

Multiple Choice

Certain classes of property,plant and equipment,for example,aircraft,might comprise a number of individual component parts.How does IAS 16 paragraph 43 require these components to be accounted for?

A) The components can be measured as one asset.
B) There is a prescribed unit of measurement for recognition that must be followed.
C) Only one depreciation rate can be used for the asset.
D) Each component with a significant cost must be depreciated separately.