Determining which parcels are surplus requires aligning the decision with the firm’s long-term goals, which are outlined in the corporate strategic plan. Option D (the corporate strategic plan) is most essential, as it defines the firm’s objectives, such as future expansion or operational needs, guiding which parcels are no longer needed. The APA’sAICP Certification Exam Content Outline(2022), under “Administration and Management,” states, “For corporate planners, the strategic plan is the primary tool for determining surplus land, as it outlines the firm’s future land use needs.” Option A (book values) provides financial data but doesn’t address strategic fit. Option B (land use maps) and C (community comprehensive plan) are relevant for external context but secondary to the firm’s internal strategy. TheCPC Study Manual(2024) confirms, “The corporate strategic plan is the most essential factor in determining surplus land, as it reflects the firm’s long-term objectives,” supporting option D.