Your company was auctioned by the court to Company C, which is equivalent to Company C acquiring your company. Your company's legal personality still exists, so it should be a holding merger. At the end of the period, for individual statements, that is, for your company, accumulated depreciation is still calculated based on the original book amount; only when the parent company (Company C) prepares consolidated statements, the book value needs to be adjusted to fair value. That is, it is adjusted to the assessed amount and accumulated depreciation is adjusted at the same time.