Which of the following statements meet the measurement and recognition criteria for landfill closure and post-closure costs?A. Landfills should only be accounted for in the general fund.B. Total landfill liabilities should be recognized in the general long-term debt account group.C. Expense recognition should begin when waste is accepted and should continue through the post-closure period.D. Equipment and facilities included in estimated total current cost of closure and post-closure care should not be reported as capital assets.