The Amount of Depletion of a Coal Mine in a Year

Multiple Choice

The amount of depletion of a coal mine in a year may differ from the depletion expense in the same year because

A) depletion expense includes other costs in addition to depletion.
B) depletion is based on the passage of time,whereas depletion expense is not.
C) the mine is not in operation all year.
D) some coal is unsold at the end of the year.