1. Five methods of measuring values of individual assets are listed below, followed by a series of balance sheet accounts.

1. Historical cost
2. Present value
3. Net realizable value
4. Current replacement cost
5. Fair value

Match the appropriate method to each account.

1. Receivables net of allowance for doubtful accounts.

2. Bonds Payable

3. Prepaid Expenses

4. Financial Instruments

5. Property, plant and equipment

6. Investment securities available for sale

7. Capital lease obligations

8. Raw materials inventory adjusted downward to lower of cost or market

9. Patents

10. Trading securities