In my latest chapter I am supposed to determine the most probable measurement method for each balance sheet item, I was wondering if it would be possible to get a second look at my work and if anyone could let me know if I am on the right track or if I have no clue what i am doing.

Measurements:

A. PAR VALUE
B. PRESENT VALUE OF CASH FLOWS
C. FAIR VALUE AT BALANCE SHEET DATE
D. LOWER OF COST OR MARKET
E. NET REALIZABLE VALUE
F. HISTORICAL COST
G. CURRNET COST OF REPLACEMENT
H. AMOUNT PAYABLE WHEN DUE
I. ORIGINAL COST LESS ACCUMULATED DEPLETION
J. ORIGINAL COST LESS ACCUMULATED AMORTIZATION
K. ORIGINAL COST LESS ACCUMULATED DEPRECIATION

Accounts:

1. Common Stock
2. Copyrights
3. Coal Deposits
4. Land (in use)
5. Property, Plant & Equipment
6. Accounts Receivable
7. Bonds Payable (maturing in 6 mos)
8. Trade Accounts Payable
9. Note Payable (due in 2yrs)
10. Mortgage Receivable
11. Investment in General Motors Stock
12. Merchandise Inventory

My Answers:

1. A
2. J
3. C
4. K
5. K
6. B
7. C
8. B
9. H
10. B
11. A
12. E

just trying to double check my work to make sure it is right before i turn it in, thank you for taking the time to look at this!