The Blue Spruce Corp. has five plants nationwide that cost $350 million. The current fair value of the plants is $580 million. The plants will be reported at assets as:. a) $930 million
b) $230 million
c) $350 million
d) $580 million

C

Explanation:

Equipment are reported at historical values. the historical value in this case is the price at which the plants were acquired. This is $350 million.

Fair value is the price at which the plant would be sold at the market today.

The fair value would be recorded  by the acquiring firm in the case of the acquisition of The Blue Spruce Corp. or in a case were the plants are sold

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