The South City Golf Course purchased a new golf cart for $$18,000$ in cash at the beginning of the fiscal year. South City accounts for the golf course using an enterprise fund. It plans on using straight$-$line depreciation for its capital assets. South City expects the cart to last $6$ years and to then have no salvage value. It uses accrual accounting to track its finances.

Select the most correct answer: at the time of the cart purchase, the accountant for South City Golf Course will: