Which of the following assets of a nongovernmental not-for-profit charitable organization must be depreciated?
　　【選項】
　　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.