Assets reported on Balance sheet on July 1, 2017 (This is a portion of a balance sheet)

Building: $700,000

Land: $1,000,000

Tradename: $2,500,000

Customer List: $900,000

Patent: $3,000,000

At the end of 2018 appraiser provided estimated values of various assets:

Fair market value:

Building: $600,000

Land: $1,100,000

Tradename: $1,450,000

Customer list: 550,000

Patent: $2,250,000

1. To prepare balance sheet for December 31, 2017 what values would I show on the balance sheet for the above assets? Values from July 1, 2017 or FMV provided by appraiser at the end of 2018?
2. Do I need to report accumulated amortization on the balance sheet as a separate line itemor just show the net? Or should I not calculate the amortization at all?