Which of the Following Facts Concerning Property, Plant and Equipment

Which of the following facts concerning property, plant and equipment should be included in the Summary of Significant Accounting Policies? $\begin{array}{lll}&\text { Depreciation } & \text { Composition } \\&\text { Method } & \text { of Assets }\\\text { a) } & \text { no } & \text { yes } \\\text { b) } & \text { yes } & \text { yes } \\\text { c) } & \text { yes } & \text { no } \\\text { d) } & \text { no }\end{array}$