In Which of the Following Situations Might Management Be More

In which of the following situations might management be more likely to write down an asset?

A) If they are going to lose money this year and hope to return to profitability next year.
B) If they are having an average year this year and they expect the same next year.
C) If they are having a good year this year and expect another good year next year.
D) If they are expecting to buy more assets in the next year and want to clear off the balance sheet.