In Evaluating Control Risk and Effectiveness for Fixed Assets,controls Should

Multiple Choice

In evaluating control risk and effectiveness for fixed assets,controls should be designed for numerous purposes.Which of the following is not a usual control for fixed assets?

A) identify existing assets,inventory them,and reconcile physical inventory with the property ledger.
B) periodically reassess the appropriateness of depletion categories.
C) identify obsolete or scrapped equipment and write it down to scrap value.
D) periodically review management strategy and systematically assess the impairment of assets.
E) all of the above are usual controls for fixed assets.