CALC EXCEL OVERVIEWHELP 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 28 29 30 31 32 33 34H 35 36 37 38 39 40 41 42 43 44 45 46 47 50 51 52, 53, 54, 55, 56 57 5859 60 61 62 631 64 651 66 67 68" 69 70 72 73 Which of the following statements is false regarding noncurrent assets held for sale? O An impairment loss from noncurrent assets held for sale is recognized as a component of other comprehensive income (OCI). 0 It must be available for immediate sale in its present condition. O A noncurrent asset held for sale is presented as a one-line item of the current assets section of the statement of financial position. O Noncurrent assets held for sale are not depreciated