True or false:

Unit-of-Production Amortization is based upong revised estimates at the end of the year plus the current period production under SE.
		In the unit-of-production formula, book value at the end of the period is used.
		Asset retirement obligations are allocated to expenses by DD&A over the useful life of the asset.
		Equipment that cannot be related to specific activities should be added to book value under the unit-of-production method.