When a note payable is issued for property, goods or services, the present value of the note should preferably be measured by the fair value of the property, goods or services. the present value of the debt instrument. the present value of the property, goods or services. the fair value of the debt instrument. ULICIIL Which of the following is NOT a required disclosure with respect to liabilities? future payments and maturity amounts for each of the next five years details of assets pledged as collateral maturity dates and interest rates for each outstanding bond issue payment terms for trade accounts payable