How should you assess these corporate assets?

Your company is an application service provider that hosts customer applications and data in your data center. The entire infrastructure is client-server based and you have begun to assess the risk of moving your web applications to a cloud-based infrastructure. During this phase you are required to provide the value of corporate assets involved.

How should you assess these corporate assets?
A . Use realistic valuations
B . Create a valuation that is information-asset centric
C . Use original purchase values
D . Create values based on accelerated depreciation

Answer: A