NO.PZ2024011002000098
问题如下：
A company has announced that it is going to distribute a group of long-lived assets to its owners in a spin-off. The most appropriate way to account for the assets until the distribution occurs is to classify them as:选项：
A.held for use until disposal with no deprecation taken.
B.held for use until disposal with depreciation continuing to be taken.
C.held for sale with no depreciation taken.
解释：
Long-lived assets that will be disposed of other than by sale, such as in a spin-off, an exchange for other assets, or abandonment, are classified as held for use until disposal and continue to be depreciated until that time.想问下长期资产held for use的话，如果分拆出去或者交换出去，是怎么继续折旧的？有点不明白这里
