Which Statement Does Not Describe the "Successful Efforts" Method

Multiple Choice

Which statement does not describe the "successful efforts" method?

A) A method of accounting that capitalizes costs of mineral exploration and evaluation only if the outcome is successful.
B) A method of accounting that capitalizes costs of mineral exploration and evaluation only if the production is technically feasible.
C) A method of accounting that capitalizes costs of mineral exploration and evaluation until the production is successful.
D) A method of accounting that capitalizes costs of mineral exploration and evaluation only if the production is commercially viable.