Which of the following assist the auditor in substantiating additions and disposals for property, plant, and equipment? (Several choices may be correct.)

A) Ensuring amounts capitalized include installation and freight costs

B) Analyzing the miscellaneous revenue account for proceeds from sales

C) Verifying the estimated useful lives and salvage values for the assets

D) Physically inspecting major items and agreeing details of the assets to the documentation

E) Calculating the amount of depreciation for the year