which of the following statements is correct when calculating the impairment loss of an asset?

A、Assets should be carried at the lower of their carrying amount and recoverable amount;

B、Assets should be carried at the higher of their carrying amount and recoverable amount;

C、The recoverable amount of an asset is the higher of vaiue in use and fair value less costs of disposal;

D、The recoverable amount of an asset is the higher of value in use and fair value less costs of disposal