Identify the Measurement Bases: Part 1 Select the measurement bases for each of these assets from the drop-down. Once done, select submit. Assets Cash Short-term Investments Legend: HC = Historical Cost FV = Fair Value NRV = Net Realizable Value BV = Book Value PV = Present Value Accounts Receivable Inventories Below is an opportunity to review the measurement bases used for the elements included on the balance sheet. Please choose the most appropriate response when prompted. Identify the Measurement Bases: Part 2 H Select the measurement bases for each of these assets from the drop-down. Once done, select submit. Assets Long-term Investments Property Plant & Equipment Legend: HC = Historical Cost FV = Fair Value NRV = Net Realizable Value BV = Book Value PV = Present Value Intangible Assets Goodwill Lower of HC or FV Identify the Measurement Bases: Part 3 Select the measurement bases for each of these fiabilities from the drop-down. Once done, select submit. Liabilities Accounts Payable Accrued Liabilities Legend: HC = Historical Cost FV = Fair Value NRV = Net Realizable Value BV = Book Value PV = Present Value Current Portion of Long-term Debt Undiscounted face amount Long-term Debt PV of all future cash flows discounted using market interest rate at date issued Identify the Measurement Bases: Part 3 Select the measurement bases for each of the equity entries from the drop-down. Once done, select submit Stockholders' Equity Capital Stock Additional Paid- in Capital Legend: HC = Historical Cost FV = Fair Value NRV = Net Realizable Value BV = Book Value PV = Present Value A mixture of all of the above measurement bases Retained Earnings Accumulated Other Comprehensive Income A mixture of all of the above measurement bases Noncontrolling Interest A mixture of all of the above measurement bases