Below are some financial statement elements and their basis of measurement for a public company that follows IFRS. Complete the third column by noting whether the basis of measurement is a cost-based measure, a current value measure, or a hybrid measure. Explain your choice.

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Element Basis of measurement Measurement categorization Building Manufacturing inventory Biological assets Bonds payable Depreciated cost unless impaired Lower of cost and net realizable value Fair value less (estimated) costs to sell Amortized cost