Which of the following statements are true regarding accounting for natural resources? (check all that apply)

A. The acquisition of a coal mine for $5 million is recorded as a $5 million expense on the income statement in the year of acquisition

B. Natural resources are expensed through the processes of depletion

C. Natural resources are expensed through a units-of-production method

D. Examples of natural resources include coal, diamonds, oil, and timber