Which of the following statements regarding decommissioning costs for an entity subject to IFRS is true?

Question 1 options:

a)	Decommissioning costs should be measured at future value.

b)	The present value of the decommissioning costs should be depreciated on the same basis as the related asset.

c)	Decommissioning costs should be deducted from the cost of the related asset.

d)	Interest expense associated with the decommissioning costs should be recorded at the end of the related assets useful life.