AASB 136 defines value in use as the

Select one:

A.

incremental costs directly attributable to the disposal of an asset or cash-generating unit, excluding finance costs and income tax expense

B.

initial cost of an asset less any expected disposal costs

C.

present value of the future cash flows expected to be derived from an asset or cash-generating unit

D.

amount obtainable from the disposal of an asset, excluding any selling costs