Which of the following statements is true regarding the subsequent measurement of a right-of-use asset?
A.The right-of-use asset is not depreciated over the life of the asset based on the pattern of consumption of benefits, but is adjusted for any impairment
B. The right-of-use asset is adjusted for depreciation based on the pattern of consumption of benefits and adjusted for any impairment
C. The right-of-use asset must be depreciated on an accelerated basis
D.The right-of-use asset is not re-evaluated for impairment during the least term
B. The right-of-use asset is adjusted for depreciation based on the pattern of consumption of benefits and adjusted for any impairment
根据企业会计准则第21号——租赁(2018)，使用权资产应当参照《企业会计准则第4号——固定资产》有关折旧规定，按照使用年限内系统地分摊其账面价值。此外，使用权资产应当按照《企业会计准则第8号——资产减值》的规定，评估是否发生减值，并对已识别的减值损失进行会计处理。因此，使用权资产不仅需要根据消耗利益的模式计提折旧，还需要考虑任何可能的减值调整。
