(1) The completed fixed assets delivered by the construction unit shall be valued according to the value determined in the list of properties delivered by the construction unit. (two) self-made, self-built fixed assets, in the completion of the use of the actual cost of valuation. (3) The purchased fixed assets shall be priced according to the purchase price plus packaging fees, transportation and miscellaneous fees, installation fees and taxes paid. Equipment imported from abroad shall be priced according to the purchase price of the equipment plus import tax, domestic transportation and miscellaneous fees, installation fees, etc. Except for fully depreciated fixed assets and leased fixed assets, the renovation costs of other fixed assets should be increased according to the renovation costs incurred during the renovation, including material costs, labor costs and related taxes and fees.
So choose BCD.