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B is corrent because excessive recurring losses on retired assets indicate that an inadequate portion of the cost of the asset has been charged to expense during the asset’s life. This results in a NBV which is far above the asset’s market value and, in turn, a loss on the retired asset.
A is incorrect because large amounts of fully depreciated assets which are still being used could indicate excess past depreciation charges.
C is incorrect because inflation may cause firms to insure assets for amounts greatly in excess of book values.
D is incorrect because continuous trade-ins of relatively new assets do not directly indicate whether an adequate amount of depreciation has been recorded.