How does the costing of natural resource assets differ from the costing of other long-lived assets such as property, plant and equipment? O Depletion expense for natural resources is recorded as a cost of inventory. O The cost of natural resources includes all expenditures necessary in acquiring the resource. O There is a method of depreciation, different from those used for other long-lived assets that is specifically designed to record depletion of the natural resource. O The cost of natural resources often includes the estimated future removal and site restoration costs.