Which of the following is NOT a circumstance indicating potential impairment of long-lived assets

a. An accumulation of costs that are significantly in excess of the amount originally expected to be needed to acquire or construct the asset

b. A change in circumstances, such as the legal environment or business climate that could affect the assets value

c. The asset generates just as much cash flow as in the past

d. Losses or projections indicating continuing losses associated with an asset used to generate revenue