Which of the Following Is True About Accounting for a Troubled

Which of the following is true about accounting for a troubled debt restructuring?

A) If a receivable becomes impaired, it is remeasured at the discounted present value of the cash flows that were originally expected to be collected, but at a revised discount rate.
B) Receivables are not remeasured; instead, fair values are obtained from reliable factors.
C) If a receivable is continued, but with modified terms, a loss is typically recorded.
D) Receivables are never settled outright at the time of a restructuring.