5. When using the expected cash flow approach, O a. the element being measured should not have variable cash flows. O b.the projected cash flows should be certain in terms of amount and timing. O c.the discount rate should be adjusted based on the riskiness of the cash flows O d. estimated probabilities should be used to account for cash flow uncertainty.

6.If an asset is to be classified as held for sale, which of the following conditions does NOT apply? O a. The sale has been authorized by the company's management O b. Changes to the sale plan are likely. O c.It is probable that the asset will be sold within one year. O d. There is an active program to find a buyer.