For the Purpose of Government-Wide Financial Statements, the Cost of Cleaning

For the purpose of government-wide financial statements, the cost of cleaning up a government-owned landfill and closing the landfill

A) Is not recognized until the costs are actually incurred.
B) Is accrued and amortized over the expected useful life of the landfill.
C) Is accrued on a pro-rated basis each period based on how full the landfill is.
D) Is accrued in full at the time the costs become estimable.
E) Is treated as an encumbrance at the time it become estimable and as an expenditure when it is actually paid.