The Entry to Record an Obligation for Removal and Restoration $\quad$

Multiple Choice

The entry to record an obligation for removal and restoration incurred during the exploration and evaluation (E&E) phase of a mining project is:

A) DR $\quad$ E&E asset $\quad$$\quad$ XX
CR $\quad$ E&E expense $\quad$ XX
B) DR $\quad$ E&E expense $\quad$$\quad$$\quad$ XX
CR $\quad$ Provision for removal and restoration $\quad$ XX
C) DR $\quad$ Removal and restoration expense $\quad$ XX
CR $\quad$ E&E asset $\quad$$\quad$$\quad$ XX
D) DR $\quad$ E&E asset $\quad$$\quad$$\quad$ XX
CR $\quad$ Provision for removal and restoration $\quad$ XXX