koba

as its phrased "least likely too", there could be more than one incorrect answer, and I believe in this case both B and C are incorrect. However, B is "more wrong" because the CV of the liability increases by the accretion charge. C is also wrong, but the value of the asset actually does decrease, however by depreciation expense not by accretion charge.

B is the "more wrong" answer I think.

Stupid way to test somebody's knowledge on material IMHO