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.