Under ASPE, When Selecting an Accounting Method for a Newly

Under ASPE, when selecting an accounting method for a newly contracted long-term construction project, the principal factor to be considered should be

A) the terms of payment in the contract.
B) the degree to which a reliable estimate of the costs to complete and extent of progress
Toward completion can be made.
C) the method commonly used by the contractor to account for other long-term construction
Contracts.
D) the inherent nature of the contractor's technical facilities used in construction.