A group of investors owns an office building that it rents unfurnished to tenants. It purchased the building five years previously from a construction company. At that time, it expected the building to have a useful life of 40 years. Indicate the procedures you might follow to ascertain the valuation amount for this building under each of the following valuation methods:

a. Acquisition cost

b. Adjusted acquisition cost (reduced for services already consumed)

e. Current replacement cost

d. Current net realizable value

e. Present value of future net cash flows