单选题 Which of the following statements about an asset retirement obligation (ARO) is least accurate?

A、 An ARC increases depreciation expense.
B、 Operating cash flow is lower as a result of ARC expense allocations in the income statement.
C、 The periodic accretion expense should be treated as interest expense for analytical purposes.

【正确答案】 B

【答案解析】[解析] 对资产报废义务(ARO)费用的分摊并不会对现金流产生影响。这是因为，折旧费用和增值费用均不涉及现金流。