Which of the Following Statements Regarding CCA Is True

Which of the following statements regarding CCA is true?

A) Since CCA is not a cash expense, it plays no role in capital budgeting.
B) CCA uses a specific mandated CCA rate for each asset class.
C) The CCA deduction is equal to the year-end UCC for the pool divided by the mandated CCA rate.
D) CCA allows that the net capital cost of an asset is added to the pool in the year the asset is put in use.