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A is corrent. The requirement is to identify the item that should be disclosed in a summary of significant accounting policies. A is corrent because the summary of significant accounting policies should include the basis of profit recognition on long-term construction contracts.
B is incorrect because the depreciation method, not expense, should be included in the significant accounting policies.
C is incorrect because it refers to additional or supporting calculations contained in the notes to the financial statements.
D is incorrect because it refers to additional or supporting calculations contained in the notes to the financial statements.