R - Fill in the Blanks: The balance sheet equation (accounting formula) is represented by: Buildings, equipment, and computers are subject to a cost allocation process known as: Copyrights, trademarks, and patents are subject to a cost allocation process known as: Coal, minerals, oil, and timber are subject to a cost allocation process known as: Retained earnings can only be decreased by a net loss or by: The number of shares issued less the number of shares outstanding is called: Increases in assets, decreases in liabilities, \& decreases in equity have what effect on cash: Gross profit (margin) ratio is calculated how? Gains and losses differ from revenues and expenses how? Current ratio, acid-test ratio, and working capital are all used to measure what? Money owed to an organization for products or services sold to customers but not yet paid for are called: Money owed by an organization for products or services bought from a vendor but not yet paid for are called: What are the 3 types of inventory accounts a manufacturing company might show on its balance sheet: Coupon rate, face amount, premium, par, and discount are all terms associated with what: Common stock, treasury stock, \& retained earnings are all what types of account