Controls over fixed asset balances often include _______.

A. physical controls over fixed liabilities as well as the maintenance of a fixed asset inventory that is periodically checked against existing assets

B. physical controls over fixed assets as well as the maintenance of a fixed asset inventory that is periodically checked against existing assets

C. physical controls over current assets as well as the maintenance of a fixed asset inventory that is periodically checked against existing assets

D. ensuring all assets are recorded at fair value, and not historical cost