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The third category of fair value measures is based on subjective, but rational method for items with no market or market-related measures historical cost value
The third category of fair value measures is based on
| subjective, but rational method for items with no market or market-related measures | |
| historical cost value | |
| market related values for items not traded on ready markets but similar to them | |
| market value for those items with ready markets |
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