The forfeited shares account is used to make up any shortfall: O to the forfeiting shareholder. the forfeited share reserve. on the issue of the shares. on the cash at bank account. Different measurement models affect the determination of income and expenses. The different measurement models include: O historical cost, fair value, present value. O historical cost, direct costs, indirect costs. current cost, historical cost, overhead cost. market value, opportunity cost, historical cost