Which of the following statements about cost and value is true?

Cost and value are not always the same. Choice A and C are incorrect because they make absolute statements that do not always hold true. Choice D is incorrect because cost and value do not always have a set relationship in terms of which is higher. They may be the same or cost may be higher than value, depending on the context and perspective. Choice B is the most accurate statement as it acknowledges that cost and value may be equal, but also recognizes that they may not be.