The treatment of depletion for natural resources is the same as the treatment of depreciation for property, plant and equip of the following ways EXCEPT
A. impairments on natural resource assets are recorded through accumulated depletion
B. depletion expanse on natural resources is charged to the income statement through cost of goods sold
C. natural resource assets an accumulated depletion account to show the carrying amount of the asset
D. depletion base per unit of a natural resource needs to resived whenever the estimated total units of production changes.