Which of the Following Is not True Regarding Infrastructure Assets

Which of the following is not true regarding infrastructure assets?

A) Governments can record depreciation in the same manner as for other depreciable fixed assets.
B) Because they have such long useful lives, infrastructure assets are never depreciated.
C) Governments can choose to expense expenditures that extend the life of infrastructure assets in lieu of depreciation.
D) Expenditures to add to or improve infrastructure assets must be capitalized.