In Testing for Recoverability of an Operational Asset,an Impairment Loss

In testing for recoverability of an operational asset,an impairment loss is required if the:

A) Asset's book value exceeds the present value of its expected future cash flows.
B) Expected future cash flows exceeds the asset's book value.
C) Present value of expected future cash flows exceeds its carrying value.
D) Asset's book value exceeds the expected future cash flows.