The Adjusted Book Value Approach Involves

The adjusted book value approach involves:

A) restating the value of the individual assets in a business to reflect their historical costs.
B) valuing individual assets within a business when they are being insured, but it is rarely used to value an entire business.
C) the cost of duplicating the assets of the business in their present form as of the valuation date.
D) valuing all tangible and intangible assets.