A Limitation of Current Cost Accounting Does Not Include the Fact

A limitation of Current Cost Accounting does not include the fact that:

A) Replacement costs are easily determined, and therefore the preparation cost is low
B) Replacement costs do not reflect what it would be worth if the firm decided to sell it
C) CCA assumes assets would in fact be replaced, or replaced with that type of asset and not another
D) There are too many versions of current cost accounting, making it confusing to preparers