Which of the following is INCORRECT regarding component depreciation accounting?

A) Component depreciation accounting requires that a company obtain specific information and track this information in its information system.

B) If a major part is replaced or an unanticipated overhaul is required, the cost of the original major part or overhaul, and its accompanying accumulated depreciation, would be derecognized, or written off.

C) Components cannot be grouped to determine depreciation when they have a similar useful life and method of depreciation.

D) Any component that is recognized separately is also depreciated separately.