With respect to tangible fixed assets, SFAS 143 requires that the capitalized value of an asset:（）

A. be recorded on the balance sheet based on the market value at the time of acquisition less the cost associated with any ARO (asset retirement obligation).

B. should include the future value of any ARO which is also recorded as a liability at the time of acquisition.

C. should include the present value of any ARO which is also recorded as a liability at the time of acquisition.

APC微球面研磨抛光，电信运行商中应用最广泛。（）