Compare the use of fair value accounting and historical cost accounting for an office building owned by a company, in terms of the following factors from the FASB’s conceptual framework:

A. Decision-usefulness (assuming the company intends to keep and operate the building)

B. Decision-usefulness (assuming the company intends to sell the building in the near future)

C. Neutrality of the value D. Verifiability of the value E. Representational faithfulness F. Comparability of values across various companies that own similar buildings.