Property plant and equipment are conventionally presented in

Property, plant, and equipment are conventionally presented in the balance sheet at

Replacement cost less accumulated depreciation.

Original cost adjusted for general price-level changes.

Historical cost less depreciated portion thereof.

Historical cost less salvage value.

Solution

Property, plant, and equipment are conventionally presented in the balance sheet at Historical cost less depreciated portion thereof.
Hence the answer is c).
Conventionally assets purchased are shown in balance sheet at the value at which they are purchased less depreciation charged on those assets.