The correct answer is: A. market values.
Market value is the price at which an asset or service is bought or sold in the open market. It is the most common measure of value in financial markets.
Book value is the value of an asset or liability as recorded on a company’s balance sheet. It is calculated by subtracting the accumulated depreciation from the original cost of the asset.
Appreciated value is the value of an asset that has increased over time. This can happen due to inflation, changes in market conditions, or improvements in the asset itself.
Depreciated value is the value of an asset that has decreased over time. This can happen due to wear and tear, obsolescence, or changes in market conditions.
In the context of the question, the values recorded as determined in the marketplace are considered as market values. This is because market value is the most common measure of value in financial markets.