Which of the following procedures test the accuracy and valuation assertion for property, plant, and equipment?

A. Scan repairs and maintenance expenses for items that should have been capitalized.

B. Tour the hotel and note any equipment not in use.

C. Recalculate the depreciation expense.

D. Read lease agreements and ensure adequate disclosure.

E. Recalculate any gain or loss on disposal.

F. Review insurance documents for equipment purchases.

G. Obtain a valuation report for land to be reported at fair value.