9. Nonmonetary assets DO NOT include: A. fixed assets. B. inventory. C. accounts receivable. D. customer deposits. 10. What is the cause of balance sheet exposure? A. Converting subsidiary account balances to balances denominated in the parent company's currency at historical exchange rates B. Completing international transactions in currency other than the currency of the home company C. Translating subsidiary account balances to amounts denominated in the parent company's currency D. None of the above