Which Statement, or Statements, Is True About Amortization

Which statement, or statements, is true about amortization?

A) amortization is a non-cash expense that provides tax shield benefits.
B) the lesser the amortization expenses in earlier years, the higher the present value of the project.
C) the CCA amortization schedules supersede other methods for tax purposes.
D) all of the other answers are correct.