Which of the Following Statements Best Describes CCA

Which of the following statements best describes CCA?

A) Since CCA deduction is not a cash expense, it plays no role in capital budgeting.
B) The CCA method use a specific mandated CCA rate for each asset class.
C) The CCA deduction is equal to the year-end UCC for the pool divided by the mandated CCA rate.
D) The CCA method allows that the net capital cost of an asset is added to the pool in the year the asset is put in use.