问题如下：
Which of the following statements is most likely correct under U.S. GAAP?
选项：
A.An asset is impaired when the carrying amount of the firm asset is unable to fully recover.
B.An asset is impared when acquisition cost is smaller than the sum of accumlated depreciation and salvage value.
C.An asset is impaired when the discounted future cash flows from the asset is larger than its carrying value.
解释：
A is correct.
Under U.S. GAAP, an asset is impaired when the carrying amount of the firm asset is unable to fully recover. The recoverability should be compared to the undiscounted future cash flows.
请问一下，B和C错在哪？
