When accounting for asset retirement obligations under ASPE,

$$ costs included as capital assets are both ARO$-$related costs resulting from the acquisition of the asset and its subsequent

use in producing inventory.

$$ costs included as capital assets are only those related to the acquisition of the asset, not those related to the subsequent

production of goods or services.

$$ the interest accrued on the asset retirement obligation is recorded as interest expense.

$$ the company recognizes costs of both legal and constructive obligations.