PPE should be recognized as an asset

单选题 PPE should be recognized as an asset when I. It is certain that the future economic benefits associated with the asset will flow to the entity II. It is probable that the future economic benefits associated with the asset will flow to the entity III. The cost of the asset can be measured unreliably. IV. The cost of the asset can be measured reliably.

A、 I and III

B、 I and IV

C、 II and III

D、 II and IV

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