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Answer (A) is correct . No control should require disposal of fully depreciated assets. They may still be productive and used in the business and should remain on the books until disposal.

Answer (B) is incorrect because Proper authority for acquisition and retirement of assets is a proper control over property, plant, and equipment.
Answer (C) is incorrect because Detailed property records and physical controls over assets are proper controls over property, plant, and equipment.
Answer (D) is incorrect because Written policies for capitalization and expenditure and review of application of depreciation methods are proper controls over property, plant, and equipment.