View Policies Current Attempt in Progress If a company cannot determine the fair value of the goods exchanged for a note, and if the note has no ready market, O an imputed interest rate is used to value the note. O the prevailing rate of interest at each balance sheet date is used to value the note. the stated rate of interest on the note is used to value the note. o the note is not recorded in the financial statements, it is only disclosed in the notes to the financial statements. e Textbook and Media Save for Later Attempts: 0 of 1 used Suber