Choice "B" is correct. The estimated total current cost of a municipal solid waste landfill closure and post-closure care should be accrued as estimated total current cost regardless of their capital or operating nature. Equipment, facilities, and services purchased previously included in the estimated current cost of closure and post-closure care should not be reported as capital assets but should be reported as a reduction of the accrued liability in the general long-term liabilities displayed in the government-wide financial statements when they are acquired.Choice "d" is incorrect. The cost of assets required for closure and post closure costs would be accrued on an annual basis. When the actual asset is purchased, assets will not increase although the payment will serve to reduce the outstanding liability.Choice "c" is incorrect. The cost of assets required for closure and post closure costs would be accrued on an annual basis. When the actual asset is purchased, assets will not change although the payment will serve to reduce the outstanding liability.Choice "a" is incorrect. The cost of assets required for closure and post closure costs would be accrued on an annual basis. When the actual asset is purchased, assets will not change although the payment will serve to reduce the outstanding liability.