Which of the following would help the process of compiling information about the job or organization that candidates will find more and less attractive?

Concerning depreciation, which of the following statements is least correct:

A: Depreciation is a loss in value irrespective of cause; B: The difference between the value of improvements and their cost of replacement as of the appraisal date is defined as depreciation; C: Depreciation can be computed for the future or from the past; D: Depreciation results from influences inherent within the property itself and cannot result from factors extraneous to the property.

Thorp, CPA, was engaged to prepare tax returns and provide other tax services to Ivor Co. During the engagement, Thorp discovered that Ivor was selling worthless mortgages to investors. Ivor was indicted and Thorp was subpoenaed to testify at the criminal trial. Ivor claimed accountant-client privilege to prevent Thorp from testifying. Which of the following statements is true regarding Ivor's claim?

A. Ivor can claim an accountant-client privilege only in states that have enacted a statute creating such a privilege. B. Ivor can claim an accountant-client privilege only in federal courts. C. The accountant-client privilege can be claimed only in civil suits. D. The accountant-client privilege can be claimed only to limit testimony to audit subject matter.