Case 7-6 The recent emphasis on capital maintenance concepts of income as seen in the FASB's support for "comprehensive income" implies that balance sheet measurement should determine measures of income. That is, accrual accounting is to focus on measurements in the balance sheet, and because financial statements are articulated, measurements in the income statement are residual in nature. D. Which measurements currently reported in balance sheets are consistent with the physical capital maintenance concept? Give examples. E. Which measurements currently reported in balance sheets are not consistent with the physical capital maintenance concept? Give examples