下列关于公共基础设施的会计处理中，正确的有（　　）。

答案查看网，轻松搜题/搜资源

【多选题】【消耗次数：1】

① 取得时，按成本借记“公共基础设施”科目

② 持有期间不需要计提折旧或摊销

③ 应计提折旧（摊销）总额等于其成本

④ 处置时，应将其账面价值转入“资产处置费用”等科目

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