103. In doing an allocation for a basket purchase
     1. Use the individual costs and the total market value
     2. Use the individual costs and the individual market values
     3. Use the total cost and the total market value
     4. Use the total cost and the individual market values

104. Aggressive Accounting practices produce
     1. The Same Cash Flow from Operations as Conservative Accounting
     2. A Higher Cash Flow from Operations than Conservative Accounting
     3. A Lower Cash Flow from Operations than Conservative Accounting

105. Uncontrolled Liquidations (more than one possible correct answer)
     1. Increase Taxes for FIFO companies B) Increase Income for FIFO companies

C) Increase Income for LIFO companies D) Increase Taxes for LIFO companies

106. When Goodwill dies it is called
     1. Amortization B) Impairment C) Depreciation D) Depletion

107. In Cash Flow reporting inventory is measured at
     1. $0 B) It depends on the measuring system

C) Sacrifice Value D) Benefit Value