Valuation bases on the balance sheet

Name the valuation base(s) that are used for each of the asset and liability accounts shown here. Some assets and liabilities can use more than one valuation base.

Original Cost

Fair Market
Value (FMV)

Present
Value

Replacement
Cost

Cash

Short-term investments

Inventories

Prepaid expenses

Long-term investments

Notes receivable

Machinery

Equipment

Land

Intangible assets

Short-term payables

Long-term payables