$3$ Under IPSAS $26($Impairment of Cash$-$Generating Assets$),$ value$-$in$-$use is defined as:

A The market value

B The asset's fair value less its cost to sell

C The amount at which the asset was first recognised in the statement of financial position.

D The present value of the estimated future cash flows expected to be derived from the continuing use of an asset plus its disposal at the end of its useful life