Match the following. Answers may be used more than once:
Measurement Method
A. Amortized cost
B. Equity method
C. Purchase method and consolidation
D. Fair value method
___ 1. Less than 20 percent ownership.
___ 2. Current fair value.
___ 3. More than 50 percent ownership.
___ 4. At least 20 percent but not more than 50 percent ownership.
___ 5. Bonds held to maturity.
___ 6. Original cost less any amortization of premium or discount with the purchase.
___ 7. Original cost plus proportionate part of the income of the affiliate less proportionate part of the dividends declared by the affiliate.