The Successful-Efforts Method of Accounting for Exploration and Evaluation Costs

The successful-efforts method of accounting for exploration and evaluation costs in the extractive industries:

A) requires all such costs to be recognised as expenses
B) requires all such costs to be recognised as expenses until an area is abandoned or a commercial mineral deposit is found
C) requires all such costs to be recognised as assets until an area is abandoned or a commercial mineral deposit is found
D) none of the above