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M公司是从事化工产品生产和销售的企业。2007年12月31日，M公司一套化工产品生产线达到预定可使用状态投入使用，预计使用寿命为20年。根据有关法律，M公司在该生产线使用寿命届满时应对环境进行复原，预计发生弃置费用1 000 000元。M公司采用的折现率为15%。则M公司的做法正确的有（ ）。A.
按弃置费用的现值计入固定资产原价
B.
按弃置费用的现值确认预计负债
C.
按预计弃置费用计入固定资产原价
D.
弃置费用产生的利息按期摊销入财务费用
E.
弃置费用产生的利息按期摊销计入在建工程
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