The "Restoration Cost" Approach to Determining the Extent of a Capital

The "restoration cost" approach to determining the extent of a capital asset impairment

A) First calculates the percentage decline in the number of service units caused by the impairment.
B) First determines the current cost of an asset that would provide the current (impaired) level of service.
C) Estimates the cost to restore the utility of an impaired asset.
D) Estimates the change in future cash flows generated by an impaired asset.