When a Company Replaces a Component of Property,plant,and Equipment,which Statement

When a company replaces a component of property,plant,and equipment,which statement below does not account for one of the steps in the process?

A) The asset cost of the replaced component is credited.
B) Book value of the replaced component is written off to depreciation expense.
C) The identifiable direct costs associated with the new component are expensed in the current period.
D) The identifiable direct costs associated with the new component are capitalized.