When valuing an information systems asset for security evaluation purposes, which of the following statements is most likely to be false?

a. Accidental loss of an asset will be more serious than a loss that arises through an irregularity

b. Losses become more serious as use of the asset is denied for a longer period

c. The value of an asset varies across users of the asset

d. Management will be less concerned about competitors gaining access to an old version of a master file