Which of the Following Statements About Asset Impairment Is False

Which of the following statements about asset impairment is false?

A) Asset impairment loss is the difference between an asset's net book value and its estimated future cash flows.
B) If an asset is impaired, a loss would be recognized in the period it can be estimated.
C) Impairment will lead to writing down the asset's net book value.
D) Asset impairment occurs when the estimated future cash flows are less than the asset's net book value.