A Limitation of Current Cost Accounting Does Not Include

A limitation of Current Cost Accounting does not include:

A) Replacement costs are easily determined, and therefore 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 that 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