If Market-Value Accounting (Also Known as CoCoA or Exit-Price Accounting)were

If market-value accounting (also known as CoCoA or exit-price accounting) were to be applied in a set of accounts,then typically the treatment for recording depreciation would be:

A) Restate the residual value and the cost to exit price and recalculate the depreciation.
B) Restate the cost but leave the residual value unchanged and recalculate the depreciation.
C) No depreciation is recognised.
D) Continue to charge the same depreciation and recognise any changes in value in the income statement.
E) None of the given answers.