How Are Assets Classified as Property,plant,and Equipment Reported

How are assets classified as property,plant,and equipment reported?

A) Each asset's original cost is reported at the balance sheet date, less depreciation.
B) Each asset's estimated market value is reported at the balance sheet date.
C) Each asset's estimated salvage value is reported at the balance sheet date.
D) Each asset's original cost is reported, less depreciation since acquisition.