Which of the following statements regarding long-term operating assets classified as held for sale or disposal is true? O A. Long-term operating assets classified as held for disposal are valued at historical cost. O B. If the company writes down the asset in one period, the company can report an increase in value in the subsequent period if the fair value has materially increased. O C. Long-term operating assets classified as held for disposal are valued at undepreciated cost. OD. Companies may only depreciate long-term operating assets classified as held for sale or disposal on a straight-line basis