hlu

问题如下：

A company has announced that it is going to distribute a group of long-lived assets to its owners in a spin-off. The most appropriate way to account for the assets until the distribution occurs is to classify them as:

选项：

A.held for use until disposal with no deprecation taken. B.held for use until disposal with depreciation continuing to be taken. C.held for sale with no depreciation taken.

解释：

Long-lived assets that will be disposed of other than by sale, such as in a spin-off, an exchange for other assets, or abandonment, are classified as held for use until disposal and continue to be depreciated until that time.