Which of the following is not an impairment indicator for property, plant and equipment?

A. a significant decrease in the market price of an asset or asset group

B. a current - period cash flow loss combined with a forecast of continuing losses associated with the use of an asset or asset goup

C. a significant decrease in the purchase price of an asset group scheduled to be acquired in the current period

D. a significant adverse change in legal factors that could affect the value of the asset or asset group