Which of the Following Statements Concerning Fixed Assets Is Not

Which of the following statements concerning fixed assets is not true?

A) knowledge of the approximate average age of fixed assets can be useful in assessing the efficiency of the assets.
B) knowledge of the approximate average age of fixed assets can be useful in deciding whether the assets may need to be replaced in the near future.
C) knowledge of the approximate average age of fixed assets can be calculated by the formula accumulated depreciation divided by average recorded cost of fixed assets.
D) knowledge of the approximate average age of fixed assets can be useful in deciding whether the asset register is up-to-date.