Which of the following items is NOT an indicator that an asset may be impaired?

A. Recent price quotes in the used equipment market indicate that the resale value of the equipment has declined dramatically due to the introduction of new technology.

B. Recent maintenance reports indicate that machinery used by an entity in its operations is wearing out at a much higher rate than expected.

C. Market interest rates or other market rates of return on investments have decreased during the period. D. Cash flows for acquiring the asset or subsequent cash needs for operating or maintaining it, are significantly higher than those originally budgeted.