Which of the following assets of a nongovernmental not-for-profit charitable organization must be depreciated?
  【選項(xiàng)】
  A.A freezer costing$150,000 for storing food for the soup kitchen.
  B.Building costs of$500,000 for construction in progress for senior citizen housing.
  C.Land valued at$1 million being used as the site of the new senior citizen home.
  D.A bulk purchase of$20,000 of linens for its nursing home.
  【答案】
  A
  【解析】
  This answer is correct because like for-profit organizations not-for-profit organizations must depreciate exhaustible fixed assets.