1. Using content from this chapter and the previous chapter (on measurement), indicate whether you would expect the following accounts to be (1) measured at fair value, (2) tested for impairment at fair value, or (3) measured on some other basis. Explain. Assets (selected) Measurement Cash and equivalents Marketable securities Accounts receivable Inventories Property, plant, and equipment Lease "Right of Use" Assets Equity-method investment Goodwill Intangible assets Assets of businesses held for sale