Which of the following is true of the full cost and successful efforts accounting methods?

A. In any given year, income under the full cost method is always higher than under the successful efforts method.

B. Larger oil and gas companies are quite sensitive to the full cost /successful efforts choice since the amounts of their exploration and development costs are large in comparison to their total assets.

C. Cumulative income is the same under both the full cost and the successful efforts methods.

D. Firms using the full cost method report higher assets, which makes them look bigger