pls answer with reasoning!

All of the following are true regarding revaluation except A revaluation is recorded by debiting the accumulated depreciation account for the asset. Revaluation is an "all or nothing" proposition, that is, if a company chooses revaluation it must revalue all its assets. Annual revaluation of assets is not required unless the assets are experiencing rapid price changes. The unrealized gain on revaluation is often referred to as revaluation surplus