_____ Is the Amount That Results from Using an Appropriate

_____ is the amount that results from using an appropriate interest rate to discount one or more future cash flows to the present.It is the sum of the present values of the individual future cash inflows and outflows associated with an asset.It is not, in and of itself, a measurement attribute.Rather, it is a means of arriving at a measurement attribute.

A) Current Replacement Cost
B) Net Realizable Value
C) Fair Value
D) Present Value of Future Net Cash Flows
E) Acquisition cost