Which of the following is(are) a difficulty in determining current market values when determining the value of fixed assets?

A. There is an absence of active markets for many fixed assets.

• B. It is difficult to identify comparable assets currently available in the marketplace to value assets in place

• C. It is difficult to make assumptions about the effects of technology and other improvements when using the prices of new assets currently available on the market in the valuation process.

• D. All of the above.