With Regard to Accounting for Infrastructure, Which of the Following

With regard to accounting for infrastructure, which of the following is true?

A) Unlike other capitalized assets, infrastructure assets should never be depreciated.
B) The costs of general government infrastructure assets should be recognized as expenditures in governmental fund statements as the costs are incurred.
C) Governments that choose to apply the modified approach to accounting for infrastructure need not capitalize infrastructure assets.
D) Under the modified approach, governments should capitalize both the initial costs of infrastructure assets and subsequent outlays intended to preserve and extend the assets' useful lives.