Certified Information Security Manager (CISM) — Question 895

Which of the following should be the PRIMARY basis for determining the value of assets?

Answer options

• A. Cost of replacing the assets
• B. Total cost of ownership (TCO)
• C. Business cost when assets are not available
• D. Original cost of the assets minus depreciation

Correct answer: C

Explanation

The correct answer is C because the business cost when assets are not available reflects the impact on operations and revenue, making it a crucial factor in valuing assets. The other options, while relevant, focus more on financial aspects or historical costs rather than the immediate business impact of asset unavailability.