Choice "C" is correct. A nongovernmental not-for-profit charitable organization is accounted for using the accrual method, so normal accrual accounting is used. A freezer would be considered a fixed asset and would be depreciated.
Choice "b" is incorrect. Construction in progress is not depreciated, regardless of the type of organization.
Choice "d" is incorrect. Land is not depreciated, regardless of the type of organization.
Choice "a" is incorrect. Linens for a nursing home would not be considered a fixed asset and thus would not be depreciated. Linens would be considered a consumable (supplies).
