Fixed assets (also know as Net property and equipment) represent a business's long-term assets, such as land, buildings, equipment, and software. Which of the following is not relevant to the reporting of net property and equipment on the balance sheet?

A. Depreciation expense added to the accumulated depreciation balance at the beginning of the period

B. Accumulated depreciation balance at the beginning of the period

C. Repairs to fixed assets that have been expensed rather than capitalized

D. Historical cost of fixed assets