Which of the following comments, regarding the use of fair values on the acquisition of a subsidiary, is correct？

A. The use of fair value to record a subsidiary’s acquired assets does not comply with the historical cost principle
B. The use of fair values to record the acquisition of plant always increases consolidated post-acquisition depreciation charges compared to the corresponding charge in the subsidiary’s own financial statements
Cash consideration payable one year after the date of acquisition needs to be discounted to reflect its fair value
D. Patents must be included as part of goodwill because it is impossible to determine the fair value of an acquired patent, as, by definition, patents are unique