Which of the Following Statements Regarding Long-Term Operating Assets Classified

Which of the following statements regarding long-term operating assets classified as held for disposal is false?

A) Long-term operating assets classified as held for disposal are valued at net realizable value.
B) Companies do not depreciate long-term operating assets classified as held for disposal.
C) If the company writes down the asset in one period, the company can report an increase in value in the subsequent period up to, but not exceeding, the carrying value before the write-off.
D) Companies must report individual long-term operating assets classified as held for disposal separately on the balance sheet, if material in amount.