Asset category transfer

Hi,

I would appreciate hearing your thoughts on this matter.

A school was amalgamated with another school in 2020/21. As at 31/3/2021 the school was used as a covid testing centre. A decision has not yet been made as to what it would be used for after the Covid crisis.

Should the school be transferred and revalued as surplus asset (FV) or should keep it in the operational portfolio (L&B)?