What Are the General Recognition Criteria for Non-Cash Assets Under

What are the general recognition criteria for non-cash assets under GAAP?

A) If the item meets the definition of an asset, it must have an indefinite life.
B) If the item meets the definition of an expense, it must be measurable.
C) In order for the item to be an asset, it will have future economic benefits, be under the entity's control, and result form past transactions.
D) Future transactions can be recorded under GAAP.