Classify each of the following as either a measurement basis, an accounting policy or an estimation technique, and explain your reasons:
a. Advertising expenditure that has been treated as a non-current asset rather than an expense.
b. The use of the straight-line method of depreciation.
c. The valuation of an asset at the lower of cost or net realizable value.
d. Provision for bad debts of 5 per cent of the amount of trade receivables at the end of the accounting period.
e. Land and buildings have been shown on the statement of financial position at their current replacement cost.
f. Listed investments have been shown on the statement of financial position as a current asset.
g. The historical cost of inventory has been ascertained by taking a weighted average of the prices paid during the accounting period.