In Accounting for Tangible Operational Assets, the Continuity Assumption Is

In accounting for tangible operational assets, the continuity assumption is important because of which of the following?

A) It is consistent with maintaining assets in the accounting records at market value rather than acquisition cost.
B) It provides justification for including residual values in calculating depreciation.
C) It helps a company decide whether to use straight-line depreciation or an accelerated depreciation method.
D) It justifies depreciating the asset over its expected useful life, without anticipating that the business will liquidate in the near future.