What control objective is served by management implementing written procedures for all additions, disposals, and retirements?

a. Procedures for operating, using, and physically moving plant assets should be established in accordance with management's criteria.

b. Plant additions, disposals, and retirements should be authorized in accordance with management's criteria.

c. Plant assets added, disposed, or retired should be recorded at the correct amounts, recorded in the proper period, and classified properly.

d. Access to plant assets should be restricted to personnel authorized by management.

Choose the correct answer.