How Are 'Intermediate Goods' Treated in the Calculation of GDP

How are 'intermediate goods' treated in the calculation of GDP?

A) Their value is not counted separately, but included as part of the value of the final good of which they are an input.
B) Their value is counted separately, and their value is also included as part of the value of the final good of which they are an input.
C) They are included in the year that they are produced.
D) They are included only if they are imported.